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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:28

Dentists and dental laboratories

Official textsdlegislature.gov

Dentists render a service to their patient and the gross receipts derived from this source are not subject to sales tax. If a dentist regularly sells tangible personal property such as mouthwashes, tooth brushes and the like, the dentist must have a sales tax license and report tax on the sales of such tangible personal property. Dentists who maintain laboratories and fabricate dentures or items for their patients are considered the consumers of the materials used in fabrication.
Dental laboratories that sell equipment, instruments, furniture, or dental supplies or render a repair or technical service, except preparation of dentures, to dentists, must report tax on such sales.

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. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-46-2. Declaratory Ruling: Gold and silver inserted into patients' teeth by dentists are exempt from sales tax. Secretary of Revenue Declaratory Ruling No. 77-15.

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In this chapter (40 sections)
  1. 64:06:02:08 · Blacksmiths and welders
  2. 64:06:02:09 · Repealed
  3. 64:06:02:10 · Campgrounds or trailer parks
  4. 64:06:02:11 · Concessions at carnivals, circuses, and show troupes
  5. 64:06:02:12 · Repealed
  6. 64:06:02:13 · Repealed
  7. 64:06:02:14 · Repealed
  8. 64:06:02:15 · Car washing
  9. 64:06:02:16 · Cleaners, dryers, and laundries
  10. 64:06:02:17 · Repealed
  11. 64:06:02:18 · Coin operated laundries -- Consumers
  12. 64:06:02:19 · Repealed
  13. 64:06:02:20 · Communication service -- Exempt charges
  14. 64:06:02:21 · Communication service -- Billing and collection
  15. 64:06:02:22 · Communication service -- Radio stations
  16. 64:06:02:23 · Transferred
  17. 64:06:02:24 · Transferred
  18. 64:06:02:25 · Transferred
  19. 64:06:02:26 · Transferred
  20. 64:06:02:27 · Repealed
  21. 64:06:02:28 · Dentists and dental laboratories
  22. 64:06:02:29 · Repealed
  23. 64:06:02:30 · Repealed
  24. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  25. 64:06:02:32 · Florists and nursery operators
  26. 64:06:02:33 · Repealed
  27. 64:06:02:34 · Freight, delivery, and other transportation charges
  28. 64:06:02:35 · Repealed
  29. 64:06:02:36 · Repealed
  30. 64:06:02:37 · Repealed
  31. 64:06:02:38 · Garage and service stations
  32. 64:06:02:39 · Garage and service stations -- Resale
  33. 64:06:02:40 · Janitorial supplies and services
  34. 64:06:02:41 · Jewelers and watch repair
  35. 64:06:02:42 · Linen and towel supply
  36. 64:06:02:43 · Machine work
  37. 64:06:02:44 · Mattress rebuilding
  38. 64:06:02:45 · Oculists and ophthalmologists
  39. 64:06:02:46 · Repealed
  40. 64:06:02:47 · Repealed
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