South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:56 - Maintenance items are not replacement parts - Definition of maintenance items
Universal Citation: SD Admin Rules 64:06:03:56
Current through Register Vol. 51, page 43, September 23, 2024
Maintenance items are not exempt as replacement parts pursuant to SDCL 10-45-20.6 and 10-46-9.6. Maintenance items include oils, filters, antifreeze, windshield wiper fluid, and other fluids.
General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).
Law Implemented: SDCL 10-45-20.6, 10-46-9.6.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
