For purposes of the tax imposed by this chapter, a retailer shall source sales of tangible personal property, any product transferred electronically, and services to the location where the tangible personal property, the product transferred electronically, or service is received. The department shall promulgate rules, pursuant to chapter 1-26, defining the location of receipt. The rules promulgated pursuant to this section may provide an alternative method of sourcing telecommunication services.
S.D. Codified Laws § 10-45-108
Sourcing of sales and services
Applied in 1 court decision — leading case Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue (2015)
Most recently applied in Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue (November 2015)
Source: SL 2002, ch 64, § 27; SL 2008, ch 51, § 29.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.