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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:39

Garage and service stations -- Resale

Official textsdlegislature.gov

Garages and service stations may purchase items for resale exempt from sales tax. Supplies which are consumed by a garage or service station and equipment are subject to sales tax when purchased from a supplier.

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 , 10-46-2 , 10-46-9.

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In this chapter (40 sections)
  1. 64:06:02:19 · Repealed
  2. 64:06:02:20 · Communication service -- Exempt charges
  3. 64:06:02:21 · Communication service -- Billing and collection
  4. 64:06:02:22 · Communication service -- Radio stations
  5. 64:06:02:23 · Transferred
  6. 64:06:02:24 · Transferred
  7. 64:06:02:25 · Transferred
  8. 64:06:02:26 · Transferred
  9. 64:06:02:27 · Repealed
  10. 64:06:02:28 · Dentists and dental laboratories
  11. 64:06:02:29 · Repealed
  12. 64:06:02:30 · Repealed
  13. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  14. 64:06:02:32 · Florists and nursery operators
  15. 64:06:02:33 · Repealed
  16. 64:06:02:34 · Freight, delivery, and other transportation charges
  17. 64:06:02:35 · Repealed
  18. 64:06:02:36 · Repealed
  19. 64:06:02:37 · Repealed
  20. 64:06:02:38 · Garage and service stations
  21. 64:06:02:39 · Garage and service stations -- Resale
  22. 64:06:02:40 · Janitorial supplies and services
  23. 64:06:02:41 · Jewelers and watch repair
  24. 64:06:02:42 · Linen and towel supply
  25. 64:06:02:43 · Machine work
  26. 64:06:02:44 · Mattress rebuilding
  27. 64:06:02:45 · Oculists and ophthalmologists
  28. 64:06:02:46 · Repealed
  29. 64:06:02:47 · Repealed
  30. 64:06:02:48 · Repealed
  31. 64:06:02:49 · Repealed
  32. 64:06:02:50 · Pawnbrokers
  33. 64:06:02:51 · Pet grooming
  34. 64:06:02:52 · Photographers, photo developers, and finishers
  35. 64:06:02:53 · Practitioners in healing arts
  36. 64:06:02:54 · Repealed
  37. 64:06:02:55 · Repealed
  38. 64:06:02:56 · Repealed
  39. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  40. 64:06:02:58 · Repair services
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