Sd Eform 1934 - Sales And Use Tax Return - South Dakota Department Of Revenue Page 2
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SD EForm - 1934
V13
Complete and use the button at the end to print for mailing.
License Number
Return Period
Date Filed
Amount Paid
Check Number
SALES TAX RETURN WORKSHEET AND 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 calling the Department of Revenue at 1-800-829-9188 or at our website:
Sales_Tax_Forms.aspx. Create an EPath account at
Sales Tax Calculation
Gross Sales
1.
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 sold for resale, if purchaser
•
provided an Exemption Certificate.
Sales of products 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, Crow Creek,
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 were made in.(See Tribal Tax Facts for
details.)
Net State Sales Taxable
5.
5.
5.
x 4.5%
Line 1 plus Line 2, minus Line 3, minus Line 4.
$0.00
$0.00
A return MUST be filed even if no tax is due.
(Continue on reverse side)
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