Form Rv-1948 - Church Use Tax Return (Page 3 of 3) in pdf

Form Rv-1948 - Church Use Tax Return Page 3

Church Use Tax Questionnaire

Our church hired a consultant that did not charge us sales tax. Do we owe use tax on

those consulting fees?

Yes. Your church owes South Dakota state and applicable municipal use tax on non-taxed

consulting services based on the location of the church.

Our church hires individuals to provide cleaning services and lawn mowing. These

individuals are not employees of the church. They are not charging us sales tax. Do

we owe use tax on these cleaning services?

Yes. Your church owes South Dakota state and applicable municipal use tax on non-taxed

cleaning and mowing services based on the location of the church.

Our church was charged on-line service fees and Internet access fees. We were not

charged sales tax. Do we owe use tax on these fees?

Yes. Your church is the user/consumer of those services. Your church owes South Dakota

state and applicable municipal use tax based on the location of the church.

Our church purchased some computers, computer software, office equipment and

office supplies from an out-of-state mail order company. We were not charged sales

tax on these purchases. Do we owe use tax on these purchases?

Yes. These are purchases of tangible personal property. Your church owes South Dakota

state and applicable municipal use tax based on where your church took possession of the

items.

I need to pay tax on hymnals and candles that we purchased out of state. I understand

I need to pay the 4% state tax, but I don’t understand the municipal tax rate.

If your church is located within the city limits of a city that has a city tax, you need to report

city tax. Included in this packet is a city tax schedule. Some cities have two city tax rates -

use the rate for your city that has the asterisk beside it.

Our church did not purchase any items or services without sales tax during the period

from July 1, 2008 through June 30, 2009. Does our church have to complete a tax

return?

Yes. All you need to do is mark the “No” box on the return.

Form Rv-1948 - Church Use Tax Return Page 3