ARSD § 64:06:02:18 — Coin operated laundries -- Consumers

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64:06:02:18. Coin operated laundries -- Consumers. Coin
operated laundries are consumers of electricity, any product transferred
electronically, and other tangible supplies or equipment which purchased for
providing their service and must pay sales tax to suppliers on such items or
use tax to the state. Soap and other items which are dispensed to a customer
and a charge made to the customer may be purchased exempt from tax as items for
resale, however the gross receipts from items of tangible property or any
product transferred electronically dispensed by a coin operated laundry are
subject to sales tax.