ARSD § 64:06:02:41 — Jewelers and watch repair

Gross receipts
from retail sales of jewelry and other merchandise by a jewelry store are
subject to sales tax. Charges for repair services by a jeweler or watch repair
person are also subject to sales tax. Parts which become a part of a repaired
item may be purchased by a jeweler or watch repair person exempt from sales tax
because they are resold to the customer. A jeweler or watch repair person must
pay use tax on the cost of equipment and supplies which the jeweler or watch
repair person consumes unless the South Dakota sales tax has been paid to a
licensed supplier.