This form is used by a vendor and company or individual to set forth the terms and conditions under which the company and/or individual may resell vendor services.
South Dakota Web Based Services Reseller Agreement
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How to fill out Web Based Services Reseller Agreement?
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FAQ
In North Dakota, sales tax is levied on the sale of tangible goods and some services. The tax is collected by the seller and remitted to state tax authorities.
Fuel used for agricultural purposes is exempt from sales tax. This includes motor fuel, kerosene, tractor fuel, liquefied petroleum gas, natural and artificial gas, diesel fuels and distillate. Dyed fuel should be used in unlicensed agricultural equipment used to provide agricultural services on agricultural land.
Some goods are exempt from sales tax under South Dakota law. Examples include gasoline, purchases made with food stamps, and prescription drugs.
A 2% contractor's excise tax is imposed on the gross receipts of all prime and subcontractors engaged in construction services or reality improvement projects. The work must be for the utility company and the prime contractor must receive payment directly from the utility company to be taxed under SDCL 10-46B.
A contract for deed is a contract where the seller remains the legal owner of the property and the buyer makes monthly payments to the seller to buy the house. The seller remains the legal owner of the property until the contract is paid.
A seller's permit may be printed by the seller using the online Vehicle Registration & Plates portal or may also be obtained at a county treasurer's office. The seller's permit is valid for 45 days.
Charges for shipping, handling, delivery, freight, and postage are generally taxable in South Dakota. If the sale is tax exempt, the shipping charges are generally exempt as well.
Sales tax applies to the gross sales or transactions including selling, renting, or leasing products or services (including products delivered electronically) into South Dakota.