South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:15 - Car washing

Universal Citation: SD Admin Rules 64:06:02:15
Current through Register Vol. 50, page 114, March 25, 2024

Gross receipts from the business of car washing or providing car washing service are subject to sales tax. A car wash is the consumer of the supplies and must pay sales tax or use tax on the cost of the supplies in addition to reporting sales tax on gross receipts from washing cars. If only a car washing service is provided and the customer washes the car, the receipts for the use of the facility are subject to sales tax in addition to the receipts from supplies dispensed to a customer by a vending machine. Supplies which are sold to a customer through a vending machine may be purchased exempt from sales tax by the car wash as a resale item.

General Authority: SDCL 10-45-47.1, 10-46-35.1.

Law Implemented: SDCL 10-45-5, 10-46-2.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.