Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:80 - Computer services - Computer programming

S.D. Admin. R. 64:06:02:80

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Current through Register Vol. 51, page 71, January 6, 2025
Section 64:06:02:80 - Computer services - Computer programming

Computer programming services include the designing and writing of custom programs and the modification or enhancements to prewritten computer software when there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement.

S.D. Admin. R. 64:06:02:80

2 SDR 40, effective 12/8/1975; 7 SDR 80, effective 2/22/1981; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 31 SDR 214, effective 7/6/2005.

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

Law Implemented: SDCL 10-45-2, 10-45-4, 10-45-5.2.