South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:28 - Mining companies

Universal Citation: SD Admin Rules 64:06:03:28
Current through Register Vol. 51, page 43, September 23, 2024

Mining companies are the consumers of all materials and supplies purchased for their mining operations except property which becomes a component part of the product produced for resale. As consumers, the mining companies must pay sales tax to suppliers or use tax to the state.

General Authority: SDCL 10-45-47.1, 10-46-35.1.

Law Implemented: SDCL 10-45-2, 10-46-2.

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