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.

760. DEDUCTION ALLOWED ATTORNEYS AND ACCOUNTANTS FOR AMOUNTS SPENT ON BEHALF OF CLIENTS.

In determining the amount of tax due under this Chapter, attorneys licensed pursuant to SDCL Chapter 16-16 and accountants licensed pursuant to SDCL Chapter 36-20A may deduct from gross receipts amounts which represent charges to clients for tangible personal property or services purchased by the attorney or accountant on behalf of a client. However, the sale of the property or service to the attorney of accountant is not a sale for resale if this deduction is taken. This deduction may only be taken if the amount to be deducted represents an expense specifically incurred for a particular client and the amount is itemized and separately billed as a reimbursable expense by the attorney or accountant.

Downloadable Forms

Seach for available forms on the Rosebud Sioux Tribal Court document manager. This includes Constitutional Amendments, Motions, ProSe forms, etc.

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