SD intensifies ag tax audits

Tonneson, Lon
May 2011
Dakota Farmer;May2011, p4
Trade Publication
The article focuses on the audits for agriculture (AG) sales and use tax in South Dakota conducted by the South Dakota Department of Revenue and Regulation. It says that audit notices have been sent by the agency to 100 dairies to check for noncompliance of sales and use tax code. According to South Dakota Dairy Producers' president Marv Post, dairies tax audits have various problems such as confusing sales and use tax, unexplained tax code and inconsistent enforcement.


Related Articles

  • Sales Tax Audits. Davis, Dan // California CPA;Mar2006, Vol. 74 Issue 8, p21 

    Considers the significance of a taxpayer's income tax returns to sales and use tax auditors. Information on how auditors use income tax returns to comply with audit procedures of the California's Board of Equalization; Role of tax returns in markup auditing; Application of sales and use tax law...

  • Operative Requirements Within the Streamlined Sales and Use Tax Agreement. Feinschreiber, Robert; Kent, Margaret // Corporate Business Taxation Monthly;Feb2003, Vol. 4 Issue 5, p19 

    Examines the substantive provisions of the United States Streamlined Sales and Use Tax Agreement. Goals of the implementation of the agreement; Operative requirements within the agreement.

  • SST conformity provisions delayed.  // Sales & Use Tax Alert;5/1/2011, Vol. 21 Issue 8, p7 

    The article reports that a law has been enacted in Tennessee that changes the effectivity date of certain Streamlined Sales and Use Tax (SST) Agreement conformity provisions including sourcing rules, single article cap limitations, and special user privilege taxes imposed on particular items in...

  • Resolution urges federal SST enactment.  // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p7 

    The article reports that the Vermont General Assemply is encouraging Congress to introduce federal legislation consistent with the Streamlined Sales and Use Tax (SST) Agreement authorizing the national collection of sales tax arising from online sales.

  • Definition of "retail sale" amended.  // Sales & Use Tax Alert;6/15/2012, Vol. 22 Issue 11, p6 

    The article reports on legislation amending the definitions of retail sale and taxable service for sales and use tax purposes enacted in Maine.

  • STATE UPDATES.  // Sales & Use Tax Alert;2/15/2007, Vol. 17 Issue 3, p6 

    This section offers news briefs on sales and use taxation in the U.S. The Arizona Department of Revenue has released an updated matrix for sales and use tax for the lodging industry. The final version of Arkansas' sales and use tax rules has been released by the Department of Finance and...

  • Four More States Join Tax Simplification Bandwagon. Vadum, Matthew // Bond Buyer;02/20/2001, Vol. 335 Issue 31080, p6 

    Reports on a legislation pending at several state legislatures aimed at simplifying the sales and use tax system in the United States to permit the taxation of out-of-state sales. Streamlined Sales Tax Project coalition's identification of states where the legislation has been introduced;...

  • Nexus presumption bill dead.  // Sales & Use Tax Alert;4/15/2010, Vol. 20 Issue 7, p6 

    The article reports on the death upon adjournment of a bill in Iowa that, for sales and use tax purposes, would have provided that a person is presumed to be a solicitor if he or she has entered into an agreement with a retailer under which a commission or other consideration is paid by the...

  • TEXAS RULE ON CRIMINAL OFFENSES AND PENALTIES AMENDED.  // Sales & Use Tax Alert;10/1/2013, Vol. 33 Issue 17, p4 

    The article reports that a sales and use tax regulation in Texas with regards to criminal offenses and penalties has been updated to reflect prior laws covering resale and exemption certificates.


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics