S.D. Admin. R. 64:06:03:33

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

Section 64:06:03:33 - Publications and inserts

Gross receipts from the sale of all publications are subject to the retail occupational sales tax. Sales or use tax applies to charges for printing advertising inserts prepared predominantly for a single advertiser which are inserted as a separate section in the newspaper, shopper's guide, or publication. Advertising printed for a single advertiser is considered an integral part of the newspaper or shoppers' guide if it is printed on the same paper stock and paper size as the newspaper or shopper's guide, it is folded in the same manner as and sequentially numbered with the rest of the newspaper or shopper's guide, and it is distributed with the newspaper or shoppers' guide

S.D. Admin. R. 64:06:03:33

SL 1975, ch 16, § 1; 2 SDR 40, effective 12/8/1975; 7 SDR 80, effective 2/22/1981; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 19 SDR 42, effective 9/29/1992; 21 SDR 219, effective 7/1/1995; 25 SDR 167, effective 7/1/1999.

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

Law Implemented: SDCL 10-45-2, 10-45-12.1, 10-45-14.2.