S.D. Admin. R. 64:06:02:74

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:06:02:74 - Hospitals - License required - Purchases for members or employees taxable

Hospitals must hold a sales tax license and file returns on forms provided by the department.

Sales tax must be paid on personal items furnished to officials, members, or employees without charge. If subsistence is furnished without charge or without an allowance in lieu of salary, tax shall be paid on $69 per person per month. Sisters and chaplains are considered members or employees; students are not.

S.D. Admin. R. 64:06:02:74

2 SDR 2, effective 7/17/1975; 7 SDR 80, effective 2/22/1981; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1

Law Implemented: SDCL 10-45-2, 10-45-14, 10-45-14.1.