South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
- Section 64:06:03:00 - Definitions
- Section 64:06:03:01 - Agricultural products
- Section 64:06:03:02 and 64:06:03:03 - Unprocessed agricultural products traded for processed agricultural products. Repealed
- Section 64:06:03:04 - Alcoholic beverages
- Section 64:06:03:05 - Gasoline.Repealed
- Section 64:06:03:06 - Articles made to order
- Section 64:06:03:07 and 64:06:03:08 - Containers to be used for resale are exempt.Repealed
- Section 64:06:03:09 - Containers
- Section 64:06:03:10 - Containers delivered with merchandise sold are exempt.Repealed
- Section 64:06:03:11 - REA and RTA cooperatives
- Section 64:06:03:12 - Stock used for demonstration or personal use
- Section 64:06:03:13 - Electric energy and natural or artificial gas
- Section 64:06:03:14 - Farm chemicals.Repealed
- Section 64:06:03:15 - Farm machinery
- Section 64:06:03:16 and 64:06:03:17 - Farm machines eligible for special tax - Exceptions. Repealed
- Section 64:06:03:18 - Furs and furriers
- Section 64:06:03:19 - Irrigation equipment
- Section 64:06:03:20 - Ice
- Section 64:06:03:21 - Labels and name plates
- Section 64:06:03:22 - Dressed meat
- Section 64:06:03:22.01 - Household pets
- Section 64:06:03:23 - Machinery and fixtures sold to manufacturers and other businesses
- Section 64:06:03:23.01 - Determination of age of tangible personal property
- Section 64:06:03:24 - Items consumed in a manufacturing process
- Section 64:06:03:25 - Component parts of manufactured items
- Section 64:06:03:26 - Meals
- Section 64:06:03:27 - Memorial dealers
- Section 64:06:03:28 - Mining companies
- Section 64:06:03:29 to 64:06:03:31 - Repealed
- Section 64:06:03:32 - Newsprint and printing supplies
- Section 64:06:03:33 - Publications and inserts
- Section 64:06:03:34 - Postage.Repealed
- Section 64:06:03:35 - Premiums and gifts
- Section 64:06:03:36 - Vendors of property used for premiums, advertising, and prizes
- Section 64:06:03:37 - Railway dining cars - Airline dining
- Section 64:06:03:38 - School lunches
- Section 64:06:03:39 - Secondhand stores
- Section 64:06:03:40 - Signs.Repealed
- Section 64:06:03:41 - Vending machines
- Section 64:06:03:41.01 - Municipal sales tax rate on vending machines
- Section 64:06:03:42 - Water.Repealed
- Section 64:06:03:43 - Water and gravel haulers
- Section 64:06:03:44 - Automotive wholesalers and jobbers - Retail sales
- Section 64:06:03:45 - Automotive wholesalers and jobbers - Wholesale sales
- Section 64:06:03:46 - Wholesale houses
- Section 64:06:03:47 - Tangible personal property incidentally used or consumed by purchaser.Repealed
- Section 64:06:03:48 - Mounted agricultural equipment
- Section 64:06:03:49 - Pesticides and fertilizer
- Section 64:06:03:50 and 64:06:03:51 - Coupons. Repealed
- Section 64:06:03:52 - Restaurant supplies
- Section 64:06:03:53 - Off-road vehicles
- Section 64:06:03:54 - Nutritional supplements.Repealed
- Section 64:06:03:55 - Newspapers subject to sales tax and use tax
- Section 64:06:03:56 - Maintenance items are not replacement parts - Definition of maintenance items
- Section 64:06:03:57 - Drugs - Definition
- Section 64:06:03:58 - Durable medical equipment - Definition
- Section 64:06:03:59 - Mobility enhancing equipment - Definition
- Section 64:06:03:60 - Prosthetic device - Definition
- Section 64:06:03:61 - Prescriptions- Definition
- Section 64:06:03:62 - Medical device - Component, part, or accessory
- Section 64:06:03:63 - Permanent foundation - Definition
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.
