Sales Tax Return Worksheet
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1
2License Number
Return Period
Date Filed
Amount Paid
Department of
Check Number
R
evenue
SALES TAX RETURN WORKSHEET/INSTRUCTIONS
This worksheet is for your records only. Be careful to transfer the correct figures to the actual tax return.
Additional worksheets can be obtained by contacting your nearest Department of Revenue office or at our
website:
Sales Tax Calculation
1.
Gross Sales
1.
Gross sales must include all taxable and non-taxable sales of
tangible personal property and services made in the current month
or months, including Special Jurisdiction sales.
Do not include sales tax collected from your customers.
2.
Use Taxable
2.
Use tax is due on the cost of tangible personal property or services
when no sales tax was paid on the purchase. Use taxable items
may include items removed from inventory for business or personal
use, donated items, products or services purchased from unli-
censed vendors through mail-order or the Internet.
Non-Taxable Sales
3.
3.
•
Sales of products or services purchased to be resold, if pur-
chaser provided an Exemption Certificate.
•
Sales of tangible personal property delivered to a location
outside South Dakota. Services are taxed where the customer
receives the service.
•
Sales to United States Government, State of South Dakota,
Indian Tribes, county or local governments in South Dakota,
Nonprofit Hospitals, Government owned Schools, Payment
must be directly from government funds.
•
Motor Fuel subject to Motor Fuel tax or if used for ag purposes.
•
Feed for livestock, horses and poultry. (Pet feed is taxable.)
•
Returned merchandise, video lottery and lottery ticket sales,
fishing and hunting license fees, bad debts, WIC and food
stamp purchases.
Spec Juris Sales (Detail in City Section)
4.
4.
Special Jurisdictions include the Cheyenne River, Oglala, Rosebud,
and Standing Rock Special Jurisdictions. Taxable sales in Special
Jurisdictions are included in Line 1 and deducted on Line 4. Report
these sales in the City and Special Jurisdiction tax calculation area
using the code for the Special Jurisdiction the sales was made in.
(See Tribal Tax Facts for details.)
5.
Net State Sales Taxable
5.
x 4%
Add Lines 1 and 2 and Subtract Lines 3 and 4.
A return MUST be filed even if no tax is due.
(Continue on reverse side)
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