S.D. Admin. R. 64:06:02:34.10
Tipping fees charged at a landfill, dump, material recovery facility, transfer station, recycling site, rubble site, or other similar site to a commercial solid waste carrier may be sold for resale. If a solid waste carrier provides a valid exemption certificate, no sales tax is due on the tipping fee. Any tipping fee charged to an individual or business that is not purchasing tipping fees for resale is subject to the state sales tax.
Any person or business disposing of its own solid waste is not in the business of solid waste disposal and may not purchase a tipping fee for resale.
The gross receipts of a solid waste carrier, private or public, or any other entity charging for solid waste disposal are subject to the state sales tax. No deduction is allowed for tipping fees or any other fees passed on to the customer, even if separately charged.
S.D. Admin. R. 64:06:02:34.10
General Authority: SDCL 10-45-47.1(3).
Law Implemented: SDCL 10-45-12.1, 10-45-61.