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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:42

Linen and towel supply

Official textsdlegislature.gov

Gross receipts of a linen and towel supply business are taxable. Taxable receipts include those received from the sale of products and charges for rental or use of supplies.
Charges to cafes and others for uniforms and for towels used by barbers and linens used by motels and hotels are examples of taxable receipts.

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; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-5 , 10-46-2.

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In this chapter (40 sections)
  1. 64:06:02:22 · Communication service -- Radio stations
  2. 64:06:02:23 · Transferred
  3. 64:06:02:24 · Transferred
  4. 64:06:02:25 · Transferred
  5. 64:06:02:26 · Transferred
  6. 64:06:02:27 · Repealed
  7. 64:06:02:28 · Dentists and dental laboratories
  8. 64:06:02:29 · Repealed
  9. 64:06:02:30 · Repealed
  10. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  11. 64:06:02:32 · Florists and nursery operators
  12. 64:06:02:33 · Repealed
  13. 64:06:02:34 · Freight, delivery, and other transportation charges
  14. 64:06:02:35 · Repealed
  15. 64:06:02:36 · Repealed
  16. 64:06:02:37 · Repealed
  17. 64:06:02:38 · Garage and service stations
  18. 64:06:02:39 · Garage and service stations -- Resale
  19. 64:06:02:40 · Janitorial supplies and services
  20. 64:06:02:41 · Jewelers and watch repair
  21. 64:06:02:42 · Linen and towel supply
  22. 64:06:02:43 · Machine work
  23. 64:06:02:44 · Mattress rebuilding
  24. 64:06:02:45 · Oculists and ophthalmologists
  25. 64:06:02:46 · Repealed
  26. 64:06:02:47 · Repealed
  27. 64:06:02:48 · Repealed
  28. 64:06:02:49 · Repealed
  29. 64:06:02:50 · Pawnbrokers
  30. 64:06:02:51 · Pet grooming
  31. 64:06:02:52 · Photographers, photo developers, and finishers
  32. 64:06:02:53 · Practitioners in healing arts
  33. 64:06:02:54 · Repealed
  34. 64:06:02:55 · Repealed
  35. 64:06:02:56 · Repealed
  36. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  37. 64:06:02:58 · Repair services
  38. 64:06:02:59 · Retirement and nursing homes
  39. 64:06:02:60 · Shoe repairers
  40. 64:06:02:61 · Repealed
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