South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:66

Sourcing rules for transportation equipment -- Definition of transportation equipment

64:06:01:66. Sourcing rules for transportation equipment --
Definition of transportation equipment. The retail sale, including lease or rental of transportation equipment, shall be sourced as stated in § 64:06:01:63, notwithstanding the exclusion of leases and rentals in § 64:06:01:63. Transportation equipment is:

# (1)

Any locomotive and railcar that is used for the carriage of persons or property in interstate commerce;

# (2)

Any truck and truck-tractor with a Gross Vehicle Weight Rating of 10,001 pounds or greater, and any trailer, semitrailer, or passenger bus that is:

# (a)

Registered through the International Registration Plan; and

# (b)

Operated under authority of a carrier authorized and certificated by the U.S. Department of Transportation or other federal authority to engage in the carriage of persons or property in interstate commerce;

# (3)

Any aircraft that is operated by an air carrier authorized and certificated by the U.S. Department of Transportation or other federal or foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; and

# (4)

Any container designed for use on and component parts attached or secured on any transportation equipment defined in this section.

Last amended: Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-108. Law Implemented: SDCL 10-45-108.

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