S.D. Admin. R. 64:06:02:59

Current through Register Vol. 50, page 162, June 24, 2024

Section 64:06:02:59 - Retirement and nursing homes

If tangible personal property or any product transferred electronically, including food, is furnished to residents by the operator of a retirement or nursing home, a taxable retail sale is made and the operator is subject to tax on those sales. Sales tax on food shall be calculated according to § 64:06:02:72 or upon actual charges.

Upon prior written approval the department may allow operators of retirement or nursing homes to pay sales tax passed on by suppliers in lieu of requiring operators to become licensed and pay sales tax directly to the department.

S.D. Admin. R. 64:06:02:59

SL 1975, ch 16, § 1; 9 SDR 28, effective 9/5/1982; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-45-47.1(3).

Law Implemented: SDCL 10-45-2, 10-45-2.4, 10-46-2, 10-46-2.2.