South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:25 - Component parts of manufactured items
Universal Citation: SD Admin Rules 64:06:03:25
Current through Register Vol. 51, page 43, September 23, 2024
Gross receipts from sales to manufacturers, producers, or processors of tangible personal property or any product transferred electronically which enters into and becomes an ingredient or component part of the tangible personal property which they manufacture, produce, or process are not taxable. The fact that the article manufactured, produced, or processed is in a different form or of a different character is immaterial.
General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).
Law Implemented: SDCL 10-46-9.
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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