South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:44 - Automotive wholesalers and jobbers - Retail sales
Universal Citation: SD Admin Rules 64:06:03:44
Current through Register Vol. 51, page 43, September 23, 2024
Wholesalers and jobbers of automotive supplies are liable for sales tax on their receipts from sales of auto shop equipment, welding shop equipment, wash rack supplies, hand tools, grinding compounds, sandpaper, wiping rags, brushes, soap, paint remover, tape, and other material and equipment which is not resold by a garage, service station, or body shop or which is consumed by them in rendering their service.
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-2.
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