14th Annual Printing Industry Tax Conference - Grant Thornton LLP
14th Annual Printing Industry Tax Conference - Grant Thornton LLP
14th Annual Printing Industry Tax Conference - Grant Thornton LLP
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Sales & Use <strong>Tax</strong> Updates – South Dakota<br />
• <strong>Tax</strong> Facts - Printers and Newspapers (March 2011)<br />
– Please refer to for list of taxable printing and printing related<br />
services. Included are copying, binding, imprinting and printing.<br />
• <strong>Tax</strong> Facts - Direct Mail (March 2011)<br />
– Provides definitions and sourcing requirements for direct mail.<br />
– Direct mail services are subject to the state sales tax.<br />
– Email services, fax services and data processing services are<br />
subject to sales tax. Sales tax is based upon the location of delivery<br />
unless it is unknown; in this case, sales tax applies based upon the<br />
customer's location.<br />
– Brochures, flyers, and other printed materials are subject to sales<br />
tax.<br />
© <strong>Grant</strong> <strong>Thornton</strong> <strong>LLP</strong>. All rights reserved.<br />
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