South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:06 - Articles made to order
Universal Citation: SD Admin Rules 64:06:03:06
Current through Register Vol. 50, page 114, March 25, 2024
If manufacturers, fabricators, or retailers agree for a fixed price to furnish material and fabricate articles of tangible personal property for sale to a final user or consumer, the total receipts from the sale of the articles are subject to the sales tax. The manufacturers, fabricators or retailers may not deduct labor or service costs of fabrication or production from the sales tax base even though these charges may be billed separately to customers apart from charges for materials.
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-2.
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