Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:34 - Freight, delivery, and other transportation charges

S.D. Admin. R. 64:06:02:34

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Current through Register Vol. 51, page 71, January 6, 2025
Section 64:06:02:34 - Freight, delivery, and other transportation charges

If the charges made by a transportation company to a retailer for transporting tangible personal property are included in the amount the retailer charges for the property, receipts from such charges are includable in the retailer's taxable receipts whether the charge is included in the sales price or stated separately.

S.D. Admin. R. 64:06:02:34

SL 1975, ch 16, § 1; 2 SDR 40, effective 12/8/1975; 9 SDR 28, effective 9/5/1982; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 23 SDR 2, effective 7/15/1996; 24 SDR 43, effective 10/13/1997; 30 SDR 211, effective 7/1/2004; 33 SDR 226, effective 6/27/2007.

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

Law Implemented: SDCL 10-45-1(4), 10-45-2.

Example:

(1) Johnson Tire Company hires Smith Parcel to deliver a tire from its Mitchell store to a customer in Parkston. Johnson charges the Parkston customer for the cost of the tire plus shipping and handling. Johnson's taxable gross receipts from the sale of the tire include the charge made for shipping and handling.