Form Rv11strtn - Sales And Use Tax Return Page 2
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7License Number ______________________________
DEPARTMENT OF REVENUE
Return Period ________________________________
Date Filed ___________________________________
SALES TAX RETURN
Amount Paid ________________________________
WORKSHEET/INSTRUCTIONS
Check Number _______________________________
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.
1.
GROSS SALES
(DO NOT INCLUDE SALES TAX)
The Gross Sales figure must include all sales made by the retailer in the current month or months.
1.
The figure should reflect all taxable and non-taxable sales, including Indian Reservation sales, of
both tangible personal property and services.
2.
2.
USE TAX
Use tax is a tax placed on the COST of tangible personal property or services for which NO sales
tax was paid on the initial transaction. Examples of use tax would be items taken out of inventory for
business or personal use, donated items for a contest or fund raiser, property or services bought out-
of-state for use in South Dakota, or purchases made through mail-order catalogs when no South Dakota
sales tax was paid.
3.
3.
TOTAL
Add Lines 1 + 2.
ITEMIZED DEDUCTIONS
A.
A. RESALE/OUT-OF-STATE
“Resale” applies to products or services that are purchased with the intention of reselling them. (Note:
You must receive and have on file a Certificate of Resale issued by the purchaser.) “Out-of-state” sales are
those made to customers where possession of tangible personal property or the use of a service takes place
outside the State of South Dakota. Services performed on tangible personal property (i.e. repair, cleaning,
maintenance, etc.) are taxable where performed.
B.
B. GOVERNMENT/PRESCRIPTION DRUGS/MOTOR FUEL/MOTOR VEHICLES/HOSPITALS/
SCHOOLS/LIVESTOCK FEED, SEED, FERTILIZER
Government includes the United States, the State of South Dakota, county or local government agencies.
Hospitals are exempt IF non-profit and charitable. Schools, Government, and Hospitals must pay from the
funds of and title retained by the entity to be considered exempt. Motor Fuel is exempt from sales tax IF
subject to Motor Fuel tax or IF used for ag purposes. Feed, if used for livestock, horses and poultry is
exempt. (Note: sales of feed for pets is not exempt.)
C.
C. RESERVATIONS
Sales or deliveries of tangible personal property or services to the Cheyenne River, Pine Ridge, Rosebud, or
Standing Rock Indian Reservations are subject to reservation sales tax. Reservation sales are also included in
Line 1 and transferred to the city tax portion of the original sales tax return.
D.
D. OTHER
A full explanation must be given if any other deductions are claimed or the deduction will be
DISALLOWED. Examples of other deductions are returned merchandise, video lottery and lottery ticket
sales, fishing & hunting licenses, bad debts, WIC and food stamp purchases.
4.
4.
TOTAL DEDUCTIONS
Add lines A + B + C + D.
5.
5.
TAXABLE SALES
Subtract Line 4 from Line 3.
(cont. on reverse side)
A return MUST be filed even if no tax is due.
STWS 5/98
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