South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:20 - Ice
Universal Citation: SD Admin Rules 64:06:03:20
Current through Register Vol. 51, page 43, September 23, 2024
Sales of ice include sales for household use as well as for refrigeration purposes. All sales of ice are taxable unless the ice becomes an ingredient part of food or drink to be sold at retail or unless the ice is sold for resale.
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-2.
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.
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