ARSD § 64:06:01:74 — Sourcing rules of personal care services

Pirnat, Marge
lrpr14296
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2
2012-06-21T15:14:00Z
2012-06-21T15:14:00Z
1
185
1059
State of South Dakota
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2
1242
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64:06:01:74. Sourcing
rules of personal care services. The sale of any personal care service
shall be sourced at the location where the service is performed, which is the
same location where the service is received by the purchaser. The service is
received by the purchaser either at the seller's location according to
subdivision 64:06:01:63(1) or the purchaser's location according to subdivision
64:06:01:63(2). For the purpose of this rule the term, personal care services,
means any service performed on the physical human body. However, any funeral
service or personal care service that is available at multiple locations
pursuant to a single payment is exempt from the provisions of this section.