CHAPTER 7 - RETAIL SALES AND SERVICE TAX
- 701. DEFINITIONS.
- 702. TAX ON SALE OF TANGIBLE PROPERTY.
- 703. TAX ON SALES OF SECTIONAL HOMES - SECTIONAL HOMES DEFINED.
- 704. MATERIALS INCORPORATED IN CONSTRUCTION WORK - RESTRICTION ON APPLICATION OF RATE INCREASE.
- 705. TAX ON SALE OF FARM MACHINARY AND IRRIGATION EQUIPMENT.
- 706. TAX ON RECEIPTS FORM BUSINESS SERVICES.
- 707. SERVICES SUBJECT TO TAXATION.
- 708. TAX ON RECEIPTS FROM SPECIFIC ENUMERATED BUSINESSES AND SERVICES. 708. TAX ON RECEIPTS FROM SPECIFIC ENUMERATED BUSINESSES AND SERVICES.
- 709. COIN OPERATED WASHERS AND DRYERS - LICENSE IN LIEU OF TAX - FAILURE TO PAY FEE INTEREST - COLLECTION.
- 710. SERVICES ENUMERATED IN STANDARD INDUSTRIAL CLASSIFICATION MANUAL SUBJECT TO TAX.
- 711. TAX ON OIL AND GAS FIELD SERVICE.
- 712. RENTED PROPERTY USED OR DELIVERED WITHIN THE RESERVATION.
- 713. TAX ON UTILITY SERVICES.
- 714. TAX ON UTILITY SERVICES.
- 715. TAX ON ROOM OR PARKING SITE RENTALS TO TRANSIENT GUESTS.
- 716. TAX ON ADMISSIONS TO AMUSEMENTS AND ATHLETIC EVENTS.
- 717. TAX ON VENDING MACHINE RECEIPTS.
- 718. EXEMPTION OF CIGARETTE SALES.
- 719. AMUSEMENT DEVICE TAX.
- 720. CONSTITUTIONAL AND STATUTORY EXEMPTIONS FROM TAXATION.
- 721. EXEMPTION OF PROPERTY SOLD FOR LEASE.
- 722. EXEMPT SALES TO STATES, MUNICIPALTIES, CHARITIES AND INDIAN TRIBES.
- 723. EXEMPTION OF SALES OTHERWISE TAXED.
- 724. EXEMPTION OF GOODS AND SERVICES FURNISHED TO MEET WARRANTY OBLIGATIONS WITHOUT CHARGE.
- 725. SERVICES SPECIFICALLY EXEMPT FROM TAX.
- 726. EXEMPTION OF ENGINEERING, ARCHITECTURAL AND SURVEYING SERVICES.
- 727. EXEMPTION OF SERVICES USED ENTIRELY OUTSIDE RESERVATION.
- 728. EXEMPTION OF RECEIPTS USED FOR CIVIC AND NON-PROFIT ASSOCIATIONS AND PURPOSES.
- 729. EXEMPTION OF MEMBERSHIP ORGANIZATIONS.
- 730. EXEMPTION OF SALES TO EDUCATIONAL INSTITUTIONS AND HOSPITALS - PURCHASES FOR MEMBERS OR EMPLOYEES TAXABLE - MOTOR VEHICLE REGISTRATION FEE - QUARTERLY REPORTS BY EXEMPT INSTITUTIONS.
- 731. EXEMPTION OF DRUGS, MEDICINES AND MEDICAL DEVICES PRESCRIBED FOR HUMAN USE.
- 732. INK AND NEWSPRING EXEMPT WHEN USED TO PRODUCE SHOPPER’S GUIDES DEFINED.
- 733. EXEMPTION OF OSTOMY CARE SUPPLIES.
- 734. PACKAGING AND CONTAINER MATERIALS AS TAX-EXEMPT RAW MATERIAL.
- 735. PACKAGING AND CONTAINER MATERIALS SOLD TO RETAILERS EXEMPT.
- 736. EXEMPTION OF HOSPITAL MEALS PAID FOR BY PUBLIC ENTITY.
- 737. EXEMPTION OF SEED USED FOR AGRICULTURAL PURPOSES.
- 738. EXEMPTION OF CATTLE SEMEN USED FOR AGRICULTURAL PURPOSES.
- 739. EXEMPTION OF COMMERCIAL FERTILIZER USED FOR AGRICULTURAL PURPOSES.
- 740. EXEMPTION OF PESTICIDES USED FOR AGRICULTURAL PURPOSES.
- 741. EXEMPTION OF EXCHANGE OF AGRICULTURAL PRODUCTS.
- 742. EXEMPTION OF LIVESTOCK AND POULTRY SALES OTHER THAN ULTIMATE RETAIL SALES.
- 743. EXEMPTION OF FUEL USED FOR AGRICULTURAL OR RAILROAD PURPOSES.
- 744. POWER CHARGES FOR IRRIGATION PUMPS EXEMPT.
- 745. EXEMPTION OF WOOD PRODUCTS USED IN CREATING ENERGY FOR INDUSTRIAL PURPOSES.
- 746. EXEMPTION OF BULK WATER FOR DOMESTIC USE.
- 747. EXEMPTIONS APPLIED TO TAXABLE SERVICES.
- 748. EXEMPTION OF PAYMENTS BETWEEN MEMBERS OF CONTROLLED GROUP-EXPENSES OF OFFICERS OF GROUP.
- 749. CONTROLLED GROUP DEFINED.
- 750. EXECUTIVE OFFICER DEFINED.
- 751. TAX ADDITIONAL TO OTHER OCCUPATION AND PRIVILEGE TAXES.
- 752. ADDITION TO TAX TO PRICE OF PRODUCT OR SERVICE.
- 753. SCHEDULE FOR COLLECTION OF TAX FROM CONSUMER.
- 754. APPLICATION FOR RETAILER PERMIT - CONTENTS AND EXECUTION.
- 755. ISSUANCE OF RETAILER PERMIT - LIMITED TO PERSON AND PLACE DESGINATED - DISPLAY IN PLACE OF BUSINESS - EFFECTIVE UNTIL CANCELED OR REVOKED.
- 756. REFUSAL OF PERMIT TO DELINQUENT TAXPAYER - BOND TO SECURE PAYMENT OF TAX.
- 757. EFFECTIVE THROUGH JUNE 30, 1986 - BIMONTHLY RETURN AND REMITTANCE - EXTENSION TO TIME - DELINQUENCY.
- 758. RETURNS FILED ON OTHER THAN QUARTERLY BASIS.
- 759. DEDUCTION ALLOWED FOR SALES REFUNDS.
- 760. DEDUCTION ALLOWED ATTORNEYS AND ACCOUNTANTS FOR AMOUNTS SPENT ON BEHALF OF CLIENTS.
- 761. CREDIT FOR TAXES PAID ON WORTHLESS ACCOUNTS - TAX PAID IF ACCOUNT COLLECTED.
- 762. CASH BASIS REPORTING AND PAYMENT.
- 763. ACCRUAL BASIS REPORTING AND PAYMENT.
- 764. RECEIPT NOT ISSUED FOR TAXES REMITTED.
- 765. CORRECTION OF INCORRECT RETURN BY TAX COMMISSION - APPEAL.
- 766. DETERMINATION OF AMOUNT OF TAX IN ABSENCE OF RETURN - NOTICE TO PERSON FAILING TO MAKE RETURN - APPEAL.
- 767. REVOCATION OF RETAILER’S PERMIT FOR FAILURE TO FILE RETURN OR PAY TAX - PENALTY FOR CONTINUATION IN BUSINESS.
- 768. REINSTATEMENT OF REVOKED RETAILER’S PERMIT - FEE.
- 769. RECORDS PERSERVED BY PERSONS SUBJECT TO TAX - INSPECTION BY COMMISSION.
- 770. PERSONAL LIABILITY OF OFFICERS OF CORPORATION FAILING TO FILE RETURNS OR PAY TAX - SECURITY IN LIEU OF LIABILITY - BONDED MUNCIPAL OFFICIALS EXEMPT.
- 771. RETAIL SALES AND SERVICE TAX COLLECTION AGREEMENT WITH STATE.
- 772. AMENDMENTS TO RETAIL SALES AND TAX LAWS.
- 773. ENFORCEMENT, PENALTIES, AND APPEALS - APPLICATION OF STATE AND TRIBAL LAW.
- 774. EXEMPTION OF COAL USED FOR AGRICULTURAL PURPOSES.
- 775. EXEMPTION OF CREDIT CARD PROCESSING SERVICE.
- 776. EXEMPTION OF PARKING - ASSOCIATION WITH STATE, COUNTY OR TRIBAL FAIR.
- 777. EXEMPTION OF NATURAL GAS TRANSPORTATION.
- 778. EXEMPTION OF GAMING PROCEEDS.
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