S.D. Admin. R. 64:06:02:72

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

Section 64:06:02:72 - Hospitals - Taxable charges and subsistence

The sale of food and all other items of tangible personal property or any product transferred electronically to hospital patients (except those sales exempted by SDCL 10-45-14.6), visitors, employees, officials, members, and others is subject to sales tax. Sales to patients of drugs prescribed by prescription are exempt. Sales tax on food furnished to patients shall be computed at $9.66 per patient day.

Newborn care is not included as patient care for purposes of sales tax on food furnished to patients.

If subsistence is allowed or granted to a hospital employee in lieu of salary, sales tax shall be remitted on the basis of $69 per person per month.

S.D. Admin. R. 64:06:02:72

2 SDR 2, effective 7/17/1975; 7 SDR 80, effective 2/22/1981; 12 SDR 111, effective 1/12/1986; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 15 SDR 58, effective 10/19/1988; 21 SDR 219, effective 7/1/1995; 29 SDR 177, effective 7/2/2003; 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, 10-45-14, 10-45-14.1, 10-45-14.6.

Declaratory Ruling: Public alcohol treatment facilities approved and funded by the state division of alcoholism are not political subdivisions of the state and are not exempt from sales tax. Secretary of Revenue Declaratory Ruling No. 80-4.