South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:38 — Garage and service stations

Garage and
service stations are subject to sales tax. Receipts from the sale of motor fuel
subject to motor fuel tax are exempt. Taxable charges include repair work, car
washing, towing, greasing, tire patching, storage, and any other services
performed in a garage or service station. If a garage or service station
employs a second garage or service station to perform services for a customer,
the one making the charge to the customer shall report the tax to the state.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-5. Rule 64:06:02:38.01 Tax on towing services. 64:06:02:38.01. Tax on towing services. State sales tax and municipal sales tax on a towing service shall be determined by the destination of the vehicle towed. Source: 16 SDR 76, effective November

Source: official text