South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:43 - Machine work
Universal Citation: SD Admin Rules 64:06:02:43
Current through Register Vol. 50, page 114, March 25, 2024
Sales tax applies to charges of machine shops and other similar businesses for fabrication of tangible personal property for consumers.
Fabrication includes any operation which results in creation or production of an article or which is a step in a process or series of operations resulting in creation or production of an article.
Sales tax applies to the gross receipts of machine works from retail sales of tangible personal property and from repair services.
General Authority: SDCL 10-45-47.1, 10-46-35.1.
Law Implemented: SDCL 10-45-2, 10-45-5, 10-46-9.
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