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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:18

Coin operated laundries -- Consumers

Official textsdlegislature.gov

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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.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2.

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In this chapter (40 sections)
  1. 64:04:02:13 · Repealed
  2. 64:04:02:14 · Repealed
  3. 64:04:02:15 · Repealed
  4. 64:06:02:01 · Repealed
  5. 64:06:02:02 · Repealed
  6. 64:06:02:03 · Advertising
  7. 64:06:02:04 · Repealed
  8. 64:06:02:05 · Repealed
  9. 64:06:02:06 · Repealed
  10. 64:06:02:07 · Barber and beauty shops
  11. 64:06:02:08 · Blacksmiths and welders
  12. 64:06:02:09 · Repealed
  13. 64:06:02:10 · Campgrounds or trailer parks
  14. 64:06:02:11 · Concessions at carnivals, circuses, and show troupes
  15. 64:06:02:12 · Repealed
  16. 64:06:02:13 · Repealed
  17. 64:06:02:14 · Repealed
  18. 64:06:02:15 · Car washing
  19. 64:06:02:16 · Cleaners, dryers, and laundries
  20. 64:06:02:17 · Repealed
  21. 64:06:02:18 · Coin operated laundries -- Consumers
  22. 64:06:02:19 · Repealed
  23. 64:06:02:20 · Communication service -- Exempt charges
  24. 64:06:02:21 · Communication service -- Billing and collection
  25. 64:06:02:22 · Communication service -- Radio stations
  26. 64:06:02:23 · Transferred
  27. 64:06:02:24 · Transferred
  28. 64:06:02:25 · Transferred
  29. 64:06:02:26 · Transferred
  30. 64:06:02:27 · Repealed
  31. 64:06:02:28 · Dentists and dental laboratories
  32. 64:06:02:29 · Repealed
  33. 64:06:02:30 · Repealed
  34. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  35. 64:06:02:32 · Florists and nursery operators
  36. 64:06:02:33 · Repealed
  37. 64:06:02:34 · Freight, delivery, and other transportation charges
  38. 64:06:02:35 · Repealed
  39. 64:06:02:36 · Repealed
  40. 64:06:02:37 · Repealed
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