Iowa & South Dakota Sales/Use Tax Issues for Construction Contractors October 21, Terry O Neill Taxpayer Service Specialist

Transcription

1 Iowa & South Dakota Sales/Use Tax Issues for Construction Contractors October 21, 2015 Terry O Neill Taxpayer Service Specialist

2 What is a Construction Contract? An agreement to provide labor and materials to build a structure General contractor, subcontractor, or builder An individual, corporation, partnership, or other entity

3 Four Types Contractor Contractor - Retailer Repair Company Manufacturer - Contractor

4 Does Type Matter? Yes Basis for determining many tax obligations Must determine if engaged in: Contracting or Retailing or Both or Repair One status must be chosen

5 What is a Construction Contractor? Consumer of building materials and supplies used in construction contracts And Pays sales tax on the purchases or Pays use tax to the Department of Revenue

6 Sales Tax for Contractors New Construction Pay tax on materials when purchased Does not collect any tax from customers Performing Taxable Services Pay tax on materials when purchased Collects tax on labor and materials from customers On sales tax return takes credit for tax paid on materials, if itemized on invoice to the customer

7 What is a Contractor Retailer? Generally Have a Store Front Supplies & materials Frequent retail sales to the public May sell to other contractors Builds residential or commercial structures Must Obtain a Sales Tax Permit and Collect/Remit tax accordingly Retail sales Taxable repairs Materials used in a construction contracts

8 Sales Tax for Contractor Retailers Buys Tax Free For supplies and materials to be resold Provide supplier with a valid sales tax exemption certificate Pays Sales Tax To suppliers for supplies and materials not placed in inventory To the Department if inventory is removed for use by the business

9 Sales Tax for Contractor Retailers Collects Sales Tax from Customers For materials, supplies, and equipment sold without installation When performing a taxable service (repairs) sales tax charged on labor and materials Doesn t Collect/Remit Sales Tax Performing a construction contract Materials withdrawn from inventory for use in construction projects performed outside Iowa

10 Repair Companies Does Repairs an existing structure that has been damaged Rarely or Never Sells supplies and materials Build residential or commercial structures

11 Sales Tax for Repair Companies Itemizes materials and labor separately on the bill No sales tax on purchases of building materials and supplies when Purchases are for resale Give supplier a valid sales tax exemption certificate Collect tax on the total bill from the customer

12 Sales Tax for Repair Companies Doesn t Itemize materials and labor: Pay tax on the materials when purchased Collect tax on the total bill

13 Manufacturer Contractors Sell to contractors or other consumers Collects tax on the gross receipts Make retail sales Must hold an Iowa sales tax or use tax permit May sell or use their products in construction contracts

14 Sales Tax for Manufacturer Contractors Primarily Manufacturers: Tax is computed on fabricated costs Materials Labor Power Transportation to the plant Other plant expenses such as overhead, but it does not include installation on the job site Primarily Contractors: Tax is computed on the cost of raw materials

15 Sales Tax for Manufacturer Contractors New Construction Does not collect sales tax from the final customer Taxable repair service May withdraw materials from inventory tax free Tax is collected from the final customer on the labor and materials Construction contracts outside of Iowa No Iowa sales or use tax is due on the materials used

16 Barricades Building equipment Compressors Cranes Drill press Dynamite Electric generators Equipment Parts (replacement) What About Tools, Equipment, Supplies, & Materials? Tax is due on items that do not become part of the realty being constructed Examples include: Forms Fuel Hand tools Lathes Lodging Machinery Pile Drivers Scaffolds Stakes Tools Utilities Vehicles, including grading, lifting and excavating vehicles Warning lights

17 Tax is Due on Building Materials & Supplies asphalt bricks builders hardware caulking material cement central air conditioning cleaning compounds conduit doors ducts electric wiring, connections, and switching devices fencing materials floor covering other than carpeting flooring glass gravel insulation lath lead lighting fixtures lime linoleum lubricants lumber macadam millwork modular and mobile homes mortar oil paint paper piping, valves, and pipe fittings plaster plates and rods to anchor masonry foundations plumbing supplies polyethylene covers power poles, towers, and lines putty reinforcing mesh rock salt roofing rope sand sheet metal steel stone stucco tile wall coping wallboard water conditioners weather stripping windows window screens wire netting and screen wood preserver

18 What Machinery? Some Machinery 5% Excise Tax = Yes Local Option Tax = No Self-propelled building equipment Pile drivers Motorized scaffolding, or Attachments which improve their performance, safety, operation, or efficiency and including replacement parts

19 Some Machinery Sales Tax = Yes Local Option Tax = Yes Used directly and primarily by Contractors, subcontractors, and builders For new construction, reconstruction, alterations, expansion, or remodeling of real property or structures o If rented for this purpose - rental payments are exempt from tax

20 Demolition Electrical and electronic repair and installation Excavating and grading House or building moving Landscaping, lawn care, and tree trimming and removal Painting, papering, and interior decorating Is Labor Taxable? Only enumerated services are taxable Examples of (enumerated) taxable services related to construction contracts include: Pipe fitting and plumbing Roof, shingle, and glass repair Sign construction and installation Welding Well drilling

21 Is Labor Taxable? YES When taxable services are performed to repair: Tangible personal property Real property

22 Is Labor Taxable? NO When services are performed on or connected with: New construction Reconstruction Alteration Expansion Remodeling of buildings or structures

23 Repair Repair & New Construction What s The Difference? Mend, restore, maintain, replace, or service restores an existing structure that has been damaged When in doubt, treat as a taxable repair can always apply for a refund of tax paid

24 Repair Examples Broken or defective glass / windows Individual or damaged roof shingles Original wiring in a house or building Defective: Garage door or garage door opener Kitchen cabinets Tub, shower, or faucet Water heater, furnace, or central air conditioning compressor

25 Repair & New Construction What s The Difference? New Construction, Reconstruction, Alteration, Expansion or Remodeling Labor is exempt from sales tax for real property and structures only not tangible personal property You pay tax to the supplier for materials You do not charge tax to the customer for labor or materials

26 Examples New Construction To existing structures Building or adding a garage Adding a deck Replacing a roof Adding a new room Installing a modular or mobile home on a foundation Sign installation and well-drilling services when performed in connection with new construction

27 Examples Reconstruction Rebuilding a structure damaged by flood, fire, or other uncontrollable disaster or casualty Reconstruction or Remodeling Replacing an entire water heater, water softener, furnace, or central air conditioning unit that is not defective

28 Examples Alteration Adding a new room by building interior walls Alteration or Remodeling Replacing kitchen cabinets that are not defective Paneling existing walls Laying a new floor over an existing floor Expansion Building a new wing to an existing building

29 Additional Circumstances Is Labor Taxable? Circumstance Timing close/near to construction Physical Relationship Magnitude of Service Is Item Replaced Defective Capital Improvement Both Construction and Repair Example Excavate as part of construction project = exempt; Grade for seed a year after construction = taxable Machinery installed during machinery building construction = exempt Replace a few shingles = repair = taxable Replace an entire roof = construction = exempt Replace working furnace for energy efficient furnace = reconstruction or remodeling = exempt Replace broken furnace = repair = taxable Capital Improvement contracts are not always construction. Must consider total project. Itemize statement for taxable repair labor and exempt construction

30 Designated Exempt Entities Private nonprofit educational institution in Iowa Nonprofit private museum in Iowa Only the Following Municipally-owned solid waste facility which sells all or part of its processed waste as fuel to a municipally-owned public utility Tax-certifying or tax-levying body or governmental subdivision of Iowa, including the state board of regents, state department of human services, state department of transportation Habitat for Humanity Rural water districts organized under Iowa Code chapter 357A All divisions, boards, commissions, agencies, or instrumentalities of state, federal, county, or municipal government which do not have earnings going to the benefit of an equity investor or stockholder NOTE: Nonprofit hospitals are NOT designated exempt entities

31 Exemption Certificates Designated exempt entities May issue special exemption certificates to contractors and subcontractors Exemption Certificates allow: Purchase of materials free from sales tax Use of building materials from inventory without tax See Department website for more detailed information

32 How it Works Designated exempt entities: Register contracts with Department of Revenue o Includes information on contractors and subcontractors o Uses online application Provide each contractor/subcontractor with an exemption certificate/authorization letter developed exclusively for this purpose o The letters are printed directly from the online application Contractors and subcontractors give a copy of the certificate to their material suppliers Allows purchase building materials for the contract free from sales tax Suppliers should retain this certificate in their records for at least three years

33 Benefits for Exempt Entities Contracts don t include Iowa sales tax, which lower the bids They do not need to obtain Contractor s Statements after the project is completed They do not need to apply to the Iowa Department of Revenue for a refund of Iowa sales tax

34 Summary Definitions and details Four types of contractors Sales tax for each type of contractor Materials, equipment, labor Differences between repair and construction Designated Exempt Entities

35 Need More Information? More details can be found on our website: Iowa Contractors Guide Call us: 8 a.m. - 4:15 p.m. CT / us at idr@iowa.gov 35

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41 Purpose of this Webinar This presentation is intended for general educational purposes only. Anyone involved in an audit or protest must contact the Department representative they are working with on that issue.

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43 CONTRACTORS EXCISE TAX

44 The information in this presentation does not cover every aspect of tax, nor does it alter or supersede any state statute or administrative regulation. The information in this presentation does not carry regulatory or statutory authority. All users of this presentation are responsible for keeping informed about changes in tax laws and regulations by reading the Department of Revenue newsletters, press releases, Tax Facts, and other documents published by the Department.

45 WHO NEEDS A CONTRACTORS EXCISE TAX LICENSE? ANYONE: Entering into a contract for construction services listed in Division C of the Standard Industrial Classification Manual of 1987 Engaging in services including construction, building, installation, or repair of a fixture to real property Engaging in repair or remodeling of existing real property or the construction of a new project Excise Tax License for each business location, not job location

46 You must be licensed before starting work. You do not need a license for each construction site. SDCL 5-18B-17 No purchasing agency may award a contract for the construction of any public improvement unless the contractor has a South Dakota contractors excise tax license (CET).

47 WHAT IS EXCISE TAX? 2% tax on gross receipts of all prime contractors engaged in construction services or realty improvement projects 2% tax on gross receipts of all prime and subcontractors engaged in construction services or realty improvement for qualified utility projects No prime contractor is exempt from contractors excise tax.

48 To determine if a contract is subject to Contractors Excise Tax: Is the service listed in the SIC Manual Division C? Exceptions: Floor Laying Locksmiths & Locksmith Shops If not in Division C of the SIC Manual, do the services entail the construction, building, installation, or repair of a fixture to realty?

49 A FIXTURE IS... Annexed or attached to real property hardwired or wired direct bolted or affixed to the real property plumbed in (connected direct to water or sewer) Adapted to real property Intended to be permanent

50 Gross Receipts Include: Labor Excise tax Indirect payments damages Awards or Bonuses Retainage Draws on loans Sales or Use tax on materials Sweat equity Penalties, Liquidated Barter transactions Building permits, Fees Owner-furnished materials

51 GROSS RECEIPTS No deductions for: Subcontractors Cost of services or labor purchased Taxes Expenses or losses

52 Indirect Payments: amounts paid to others, material suppliers or subcontractors, on behalf of the prime contractor Considered gross receipts of prime, even if payment is made directly by the person the realty improvement is for Penalties & Liquidated Damages: money or interest deducted for late completion Penalties, interest, or liquidated damages paid by contractor may not be deducted from gross receipts; if deadline not met, penalty is taxable

53 Awards & Bonuses: amounts received for early completion Include in gross receipts Barter: equipment, supplies, or services exchanged for labor Value of tangible personal property or service determines the amount subject to CET Building Permit Fees: amounts received for all licenses or permits required for a project Include in gross receipts

54 BID FACTOR: 2.041% Online bid calculator can be found at ContractorsExciseTaxBidFactorCalculator.pdf Or click on Tax Types, and then the Contractor s Excise Tax tab Only use this factor to prepare a bid. A straight 2% is used when calculating tax due on the excise tax return

55 Invoice Example: Material $10, (Includes 6% sales tax paid at time of purchase) Labor $ 5, Miscellaneous $ 1, (Includes permits, inspections, etc.) Subtotal $16, Excise Tax x $ Total Invoice $16, Return Example: Excise Tax Due: Gross Receipts $16, x 2% Excise Tax Due $ If bid were figured without using the bid factor: Subtotal $16,500 Excise Tax X 2% $

56 OWNER-FURNISHED MATERIALS (OFM) Supplied by owner Prime owes CET on value, except for qualified utility projects (fair market value includes sales or use tax on the material) State and municipal use tax due on cost of material if no documentation showing sales or use tax was paid Value is included in excise tax calculation Report on Line 2 of tax return during reporting period material is furnished for contractor s use Contractors are considered users/consumers of construction supplies.

57 EXCISE TAX ON OFM Owner supplies $500 of materials to contractor (tax-paid) Labor $ 500 OFM $ 500 Total Taxable $1,000 Excise Tax Rate x 2.041% Excise Tax Due $ Total Invoice $ EXCISE TAX CALCULATIONS GROSS TAXABLE RATE TAX DUE 1.Gross Receipts $ Owner-Furnished Materials $ Deductions (Subcontractors Receipts Out-of-state) 4.Special Jurisdiction Receipts (Detail in city Section) 5.Net State Excise Taxable (Line 1 plus Line 2, minus Line 3, minus Line 4 $1, % $ Net Sales and/or Use Taxable 7.Total State Tax Due (Line 5 plus Line 6) $20.41

58 PRIME CONTRACTOR: anyone entering into a contract for construction services or realty improvements SUBCONTRACTOR: contracts to perform part, or all, of the construction services or realty improvement for a prime contractor, and receives a prime contractors exemption certificate

59 PRIME Needs CET license Contracts with owner Reports gross receipts, including owner-furnished material Owes sales or use tax on materials if not previously paid Gives prime contractors exemption certificate Pays contractors excise tax SUBCONTRACTOR Needs CET license Contracts with prime or another subcontractor Reports gross receipts, does not include owner-furnished materials Owes sales or use tax on materials the sub supplies Receives prime contractors exemption certificate Doesn t pay CET if has exemption certificate (unless qualified utility project)

60 PRIME CONTRACTORS EXEMPTION CERTIFICATE Prime contractor s responsibility to issue If subcontractor hires another subcontractor, prime must issue Prime Contractors Exemption Certificate Are not issued to materials suppliers or sales taxable service providers Cannot be issued on qualified utility projects Must show: prime contractor s excise tax license number project location project description

61 PRIME CONTRACTORS EXEMPTION CERTIFICATE Blanket certificates cannot be issued must list specific project Certificates may not be issued by: US Government State of SD Any state, public, or municipal corporation Owner of a project unless owner is a prime contractor building or remodeling with the intention of selling the property or building property to lease Only Prime Contractors can issue Exemption Certificates

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63 SALES AND USE TAX Contractors are responsible for paying sales or use tax on all purchases of products or services, regardless of who owns the materials. This includes: Materials installed in construction projects All equipment, tools, and supplies used by the contractor 64:09:01:16 General contractors are liable for use tax on all items of tangible personal property used, stored or consumed in the performance of their contract, including those portions of the contract performed by subcontractors.

64 Use Tax Applies if supplier does not charge applicable sales tax, based on where the contractor receives the product Reported on the excise tax return when contractor receives product Picks up at store: state and city tax applies at store s location Has delivered: state and city tax applies where delivered Applies to cost of material, including delivery and handling charges If the contractor later uses the material in a city that imposes a higher tax rate, the contractor must pay the additional city use tax in the reporting period the contractor uses the material.

65 Invoice Calculations Labor $ 5, OFM $10, Use Tax $ ($10,000 x 6%) Subtotal $15, Excise Tax x 2.041% $ Total $15, Include on Invoice $5, $ $ $5, Use Tax collected is part of the gross receipts.

66 EXCISE TAX GROSS TAXABLE RATE TAX DUE 1.Gross Receipts $5, Owner-Furnished Materials $10, Deductions (Subcontractors Receipts Out-of-state) 4.Special Jurisdiction Receipts (Detail in City Section) 5.Net State Excise Taxable (Line1 plus Line 2, minus Line 3, minus Line 4 $15, % $ Net Sales and/or Use Taxable $10, % $ Total State Tax Due (Line 5 plus Line 6) $ City & Special Jurisdiction Tax Calculation Detail: 9. City/Special Jurisdiction Name Code Taxable Rate Tax Due 10.Sioux Falls $10, $ Total City/Special Jurisdiction Tax (Add Lines 10 through 21) $ Total Tax Due (Line 7 plus Line 22) $ Penalty/Interest 25.Adjustment (Previous Credit/Balance Due) 26.Total Due (Line 23 plus Line 24 plus Line 25) $ Amount Remitted $918.37

67 OUT-OF-STATE PURCHASES Material and equipment delivered into South Dakota are subject to SD sales or use tax, even if supplier charges another state s sales tax. Credit is allowed for tax properly paid to another state (reciprocity). If less tax is charged in another state than applies in SD, contractor owes difference in use tax to SD Equipment: New equipment purchased for use in SD subject to SD sales or use tax Used equipment brought into state by contractor who originally purchased it for use in another state less than 7 years old, use tax on fair market value of equipment

68 MATERIALS REMOVED FROM INVENTORY Use tax due when material is taken out of tax unpaid inventory to use on construction project based on where material is taken out of inventory Additional use tax is due if material is removed from inventory in one city and is used, stored, or consumed in another city that imposes a higher city tax Use tax must be reported on Contractors Excise Tax return

69 SERVICES Sales and use tax applies to all services unless state law specifically exempts the service. Examples of sales and use taxable services: Engineering Computer services Surveying & staking Testing Carpet laying Inspecting Construction management Equipment rental Accounting Business consulting Architectural planning Rock crushing Locksmiths Snow removal Concrete pumping

70 The service provider is responsible for state and municipal tax on services. Services performed on tangible personal property: where property is delivered to customer (i.e., repairs, rag cleaning, fabrication, millwork finishing) Services to real property: property location where service is performed ( i.e. carpet installation, surveying or staking, pest control, lawn care, security services) Other services: where customer receives the service (i.e. consulting, architecture, engineering, legal, third party administrative, accounting) Use tax is based on where the product or service is used.

71 EQUIPMENT LEASE OR RENTAL Without an operator: sales tax applies First payment taxed where possession is taken Subsequent payments taxed at primary location With an operator: tax depends on use Excise taxable situations Sales taxable situations

72 CONSTRUCTION MANAGERS Sales Taxable Service: Provides management/consulting services Oversees or supervises construction project Contract doesn t include construction Has no contracts with contractors does not PAY contractors Excise Taxable Service: Contracts with owner to build a building or other construction Becomes a prime contractor Is user/consumer of services such as cleanup crew, port-a-potty, dumpster rental Hires and Pays contractors working on the project Issues prime contractors exemption certificates to subs

73 EXAMPLES OF REALTY IMPROVEMENTS Heating/cooling Plumbing Concrete Remodeling Electrical Carpentry Painting/wallpapering

74 HEATING/AIR CONDITIONING Excise Taxable: Installation of heating, central air, ventilation units Repair work Sales Taxable: Cleaning Changing filters Duct cleaning Calibration Smoke/gas testing Maintenance agreements Adding freon or recharging AC units Sale, installation or repair to window air conditioning units

75 HEATING/AIR CONDITIONING REPAIR VS MAINTENANCE CET Includes replacement parts Fixes parts SALES TAX Does not include replacement of parts Does not fix parts Maintenance work, even if installation of equipment was subject to CET If installation is subject to CET, any repair is subject to CET.

76 SERVICE OR MAINTENANCE CONTRACTS Sales tax: Contracts to clean or calibrate that do not include installation or repair to real property Any charges to customer for deductibles or items NOT covered under the contract No Sales Tax On: Parts and labor used to complete service contract work

77 SALES TAX LANDSCAPING LAWNCARE CET Landscape design Spraying and fertilizing Mowing Ornamental shrub and tree planting and pruning Trimming and removal Utility line tree trimming Seeding or laying sod Putting down rock Laying bricks/retaining walls Installation of underground sprinklers Installation of fountains and ponds that contain heaters or flowing water Stump removal in fields Sidewalks Shelterbelt clearing

78 CARPET AND FLOOR LAYING Most installation of floor covering is sales taxable. Examples: Carpet laying or removal Laying, scraping, finishing, and refinishing parquet and hardwood flooring Duraceramic and durastone Resilient floor laying Linoleum installation Vinyl floor tile/sheet installation Asphalt tile installation Fireproof flooring Wood flooring CET Ceramic tile Terrazzo Marble Epoxy flooring

79 GRAVEL EXCISE TAXABLE Blading or grading of road after gravel has been spread Road maintenance Road building SALES TAXABLE Gravel sales Stockpiling Dumping on the road Gravel crushing Gravel spreading (no blading) Contractor owes sales or use tax on purchases of rock or crushing services

80 SNOW REMOVAL Gross receipts from snow removal are subject to sales tax. When snow removal is for a political subdivision, such as a city or county, the receipts are not taxable.

81 HIGHWAY CONTRACTORS Licenses required for all prime and subcontractors who perform highway construction work on public road (including snow removal and blading): Contractor s Excise Tax Highway Contractor s (receive from the Division of Motor Vehicles at Licenses must be obtained before beginning work in South Dakota.

82 QUALIFYING UTILITIES (ALTERNATE CONTRACTORS EXCISE TAX) Electric, heating, water and gas companies Railroads Rural electric companies Telephone companies, including rural telephone Rural water supply companies Rural water systems Municipal telephone

83 Qualified Utility Project (tax applies under 10-46B) PRIME Owes 2% excise tax on gross receipts Do not include value of OFM in gross receipts Owes 4% state and applicable municipal use tax on OFM Owes 4% state and applicable municipal use tax on material Cannot give Prime Contractor Exemption Certificates Cannot deduct amounts paid to others from gross receipts SUBCONTRACTOR Owe 2% excise tax on gross receipts Owe 4% state and applicable municipal sales or use tax on material Cannot accept Prime Contractor Exemption Certificate

84 SPEC BUILDER Anyone who makes a realty improvement and sells the property containing the realty improvement within 4 years of its completion includes anyone who purchases, fixes up, and then sells investment property (flipping) Owns the land Builds to sell May be new construction or remodeled Does not have to do any of the work Is required to have a Contractors Excise Tax License Can issue Prime Contractor Exemption Certificates Owes sales tax/use tax on cost or fair market value of materials and sales taxable services Owes CET if building is sold within 4 years Can deduct cost of original structure including the land if remodeling and existing structure

85 SPEC BUILDINGS Contractor moves into the home: Excise Tax due when the structure is first used; Excise Tax due on the amounts paid to the subcontractors Contractor rents spec home valued over $100,000: Follow guidelines for $100,000 rule Home sold after being rented or used by contractor and within 4 years of completion: Excise Tax due on selling price less cost or fair market value of land, less amount of Excise Tax paid when home was occupied See the Spec Builders Tax Facts for more information

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87 SPEC BUILDERS $100,000 RULE If the building is sold within 4 years of completion, excise tax is due: On the selling price of the building, less the cost or fair market value of the land and land improvements. Contractors excise tax paid at the time the building was leased or used may also be deducted. If contractors excise tax was previously paid on the building, a credit will be given towards the contractors excise tax due on the selling price.

88 PORTABLE BUILDINGS Lawn sheds and portable buildings: sales tax Shed sold to utility companies: sales tax unless sold with installation on a foundation Fully wired sheds, such as telephone switching stations: subject to sales tax unless sold with installation on a foundation

89 SCHOOL-BUILT HOMES Built on blocks in school yard by students: subject to sales tax on the selling price when sold Materials and labor can be purchased exempt from tax because school is exempt entity Built on owner s site: total contract price subject to contractors excise tax

90 TRIBAL TAX COLLECTION AGREEMENTS 5 Tribal Governments with sales, use, and contractors excise tax agreements Cheyenne River Pine Ridge Crow Creek Standing Rock Rosebud 2 Tribal Governments with limited tax collection agreements for use and contractors excise tax: Yankton Sioux Sisseton-Wahpeton

91 FILING AND PAYING RETURNS Electronic filing is the preferred method (EPath) To access EPath: Questions or assistance: (Option 1) or to

92 YOU CAN NOW PAY WITH CREDIT CARD (Visa, MasterCard, Discover) Make your credit card payment at: Or % convenience fee charged for each credit card payment

93 All documentation is to be kept for a period of 3 years after the return is filed longer if depreciating capital assets. Keep and present upon request: Amount of gross receipts and sales from all sources, including barter Amount of all deductions, exemptions, or credits claimed

94 For additional information on sales and use tax or questions concerning taxes: Call toll-free: Visit our website: Visit or call your local Department of Revenue office Check our website for Tax Facts and other information:

95 DEPARTMENT OF REVENUE FIELD OFFICES Aberdeen: 14 S. Main Street, Suite 1-C, Aberdeen, SD Mitchell: 417 N. Main, Suite 112, Mitchell, SD Pierre: Anderson Building, 445 E. Capitol Ave., Pierre, SD Rapid City: 1520 Haines Ave., Suite 3, Rapid City, SD Sioux Falls: 300 S. Sycamore Ave., Suite 102, Sioux Falls, SD Watertown: 715 South Maple, Watertown, SD Yankton: 1900 Summit St., Yankton, SD

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