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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:38

Garage and service stations

Official textsdlegislature.gov

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

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In this chapter (40 sections)
  1. 64:06:02:18 · Coin operated laundries -- Consumers
  2. 64:06:02:19 · Repealed
  3. 64:06:02:20 · Communication service -- Exempt charges
  4. 64:06:02:21 · Communication service -- Billing and collection
  5. 64:06:02:22 · Communication service -- Radio stations
  6. 64:06:02:23 · Transferred
  7. 64:06:02:24 · Transferred
  8. 64:06:02:25 · Transferred
  9. 64:06:02:26 · Transferred
  10. 64:06:02:27 · Repealed
  11. 64:06:02:28 · Dentists and dental laboratories
  12. 64:06:02:29 · Repealed
  13. 64:06:02:30 · Repealed
  14. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  15. 64:06:02:32 · Florists and nursery operators
  16. 64:06:02:33 · Repealed
  17. 64:06:02:34 · Freight, delivery, and other transportation charges
  18. 64:06:02:35 · Repealed
  19. 64:06:02:36 · Repealed
  20. 64:06:02:37 · Repealed
  21. 64:06:02:38 · Garage and service stations
  22. 64:06:02:39 · Garage and service stations -- Resale
  23. 64:06:02:40 · Janitorial supplies and services
  24. 64:06:02:41 · Jewelers and watch repair
  25. 64:06:02:42 · Linen and towel supply
  26. 64:06:02:43 · Machine work
  27. 64:06:02:44 · Mattress rebuilding
  28. 64:06:02:45 · Oculists and ophthalmologists
  29. 64:06:02:46 · Repealed
  30. 64:06:02:47 · Repealed
  31. 64:06:02:48 · Repealed
  32. 64:06:02:49 · Repealed
  33. 64:06:02:50 · Pawnbrokers
  34. 64:06:02:51 · Pet grooming
  35. 64:06:02:52 · Photographers, photo developers, and finishers
  36. 64:06:02:53 · Practitioners in healing arts
  37. 64:06:02:54 · Repealed
  38. 64:06:02:55 · Repealed
  39. 64:06:02:56 · Repealed
  40. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
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