South Dakota – Supreme Court Rules In Favor Of Taxpayer Clears Use Tax Assessment

SALT Report 3369 – Paul Nelson Farms sells hunting packages and charges sales tax on the price to the customer.  The Department assessed use tax on food items provided to the hunter as part of the package.  The South Dakota Continue reading South Dakota – Supreme Court Rules In Favor Of Taxpayer Clears Use Tax Assessment

South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

SALT Report 3270 – The South Dakota DOR created a report summarizing the fiscal impact of existing state sales tax exemptions in 2011.  The report was prepared for the Legislature’s Sales Tax Review Committee and has been updated for 2013.  Continue reading South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

South Dakota – Collection Allowance Credit Available Beginning January 1, 2014

SALT Report 3163 – According to the South Dakota Department of Revenue “Beginning January 1, 2014, if you file and pay your sales tax return electronically and on time, you will receive a collection allowance.  The filing allowance will be Continue reading South Dakota – Collection Allowance Credit Available Beginning January 1, 2014

South Dakota – Updated Exemption Certificate Publication

SALT Report 2789 – The South Dakota Department of Revenue updated their publication that discusses the proper use of exemption certificates. This publication explains the various reasons for claiming an exemption and the documentation needed to support an exempt sale.  Continue reading South Dakota – Updated Exemption Certificate Publication

South Dakota – Revised Internet Access and Related Services Publication

SALT Report 2788 – The South Dakota Department of Revenue updated its publication regarding the application of sales and use tax to Internet access and Internet-related services.  The publication reflects recent changes to the law that were effective July 1, Continue reading South Dakota – Revised Internet Access and Related Services Publication

South Dakota – Amended Collection Allowance Credit Provisions

SALT Report 2282 – South Dakota recently enacted legislation that amends and expands the state’s sales and use tax collection allowance credits. The amended language is as follows: Any person who holds a license and is required to file a return Continue reading South Dakota – Amended Collection Allowance Credit Provisions

South Dakota – Membership in the Multistate Tax Commission Repealed

SALT Report 2247 – On March 8, 2013, South Dakota Governor Dennis Daugaard signed legislation that repeals the state’s membership in the Multistate Tax Commission. South Dakota’s move follows similar legislation signed by California Governor Jerry Brown on June 28, Continue reading South Dakota – Membership in the Multistate Tax Commission Repealed

South Dakota – Gross Receipts Clarified

3/7/2013 SALT Report 2225 – The South Dakota Legislature passed a bill that clarifies the gross receipts that are subject to tax. Specifically, the bill states that the gross receipts do not include any South Dakota retail sales and service tax, g… Continue reading South Dakota – Gross Receipts Clarified

South Dakota – Credit Card Swipe Fees are Included in Gross Receipts

2/12/2013 SALT Report 2139 – The South Dakota Department of Revenue issued guidance regarding the taxability of credit card fees. Generally, swipe fees, checkout fees, or any other surcharges that a retailer may charge for a credit card payment mu… Continue reading South Dakota – Credit Card Swipe Fees are Included in Gross Receipts

South Dakota – Tourism Tax Rate Permanently Extended

2/07/2013 SALT Report 2123 – The South Dakota State Legislature passed a bill that makes permanent the 1.5% gross receipts tax imposed on any visitor-related businesses. The text of the bill follows: Section 1. That 10-45D-2 be amended to read… Continue reading South Dakota – Tourism Tax Rate Permanently Extended