South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:39 — Garage and service stations -- Resale

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.

Source: official text