Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:09 - Use tax
Chapter 64:09:01 - Interpretive rules
Section 64:09:01:16 - Prime contractors - Liability for tax

S.D. Admin. R. 64:09:01:16

Download
PDF
Current through Register Vol. 51, page 71, January 6, 2025
Section 64:09:01:16 - Prime contractors - Liability for tax

General contractors are liable for use tax due on all items of tangible personal property or any product transferred electronically used, stored, or consumed in the performance of their contract including those portions of the contract performed by subcontractors.

S.D. Admin. R. 64:09:01:16

2 SDR 40, effective 12/8/1975; 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 10-46-35.1(3).

Law Implemented: SDCL 10-46-5.

Declaratory Ruling: A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the contract. Secretary of Revenue Declaratory Ruling No. 78-1.