S.D. Admin. R. 64:06:03:26

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:06:03:26 - Meals

Receipts from meals furnished by restaurants, hotels, and boarding houses are taxable. If meals are furnished by proprietors of cafes, restaurants, or boarding houses to employees and a separate charge is made, sales tax must be paid on the receipts. If the employer furnishes meals to employees as part consideration for employment, the restaurant, cafe, or boarding house is liable for the state and municipal use tax upon the cost of the meals so furnished to the employees. This tax includes the applicable municipal and state sales and use taxes.

S.D. Admin. R. 64:06:03:26

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 29 SDR 177, effective 7/2/2003.

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3), 10-52-4, 10-52A-7(3).

Law Implemented: SDCL 10-45-2, 10-46-2, 10-52-2, 10-52-4, 10-52A-2.