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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:43

Machine work

Official textsdlegislature.gov

Sales tax applies to charges of machine shops and other similar businesses for fabrication of tangible personal property for consumers.
Fabrication includes any operation which results in creation or production of an article or which is a step in a process or series of operations resulting in creation or production of an article.
Sales tax applies to the gross receipts of machine works from retail sales of tangible personal property and from repair services.

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 , 10-45-5 , 10-46-9.

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In this chapter (40 sections)
  1. 64:06:02:23 · Transferred
  2. 64:06:02:24 · Transferred
  3. 64:06:02:25 · Transferred
  4. 64:06:02:26 · Transferred
  5. 64:06:02:27 · Repealed
  6. 64:06:02:28 · Dentists and dental laboratories
  7. 64:06:02:29 · Repealed
  8. 64:06:02:30 · Repealed
  9. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  10. 64:06:02:32 · Florists and nursery operators
  11. 64:06:02:33 · Repealed
  12. 64:06:02:34 · Freight, delivery, and other transportation charges
  13. 64:06:02:35 · Repealed
  14. 64:06:02:36 · Repealed
  15. 64:06:02:37 · Repealed
  16. 64:06:02:38 · Garage and service stations
  17. 64:06:02:39 · Garage and service stations -- Resale
  18. 64:06:02:40 · Janitorial supplies and services
  19. 64:06:02:41 · Jewelers and watch repair
  20. 64:06:02:42 · Linen and towel supply
  21. 64:06:02:43 · Machine work
  22. 64:06:02:44 · Mattress rebuilding
  23. 64:06:02:45 · Oculists and ophthalmologists
  24. 64:06:02:46 · Repealed
  25. 64:06:02:47 · Repealed
  26. 64:06:02:48 · Repealed
  27. 64:06:02:49 · Repealed
  28. 64:06:02:50 · Pawnbrokers
  29. 64:06:02:51 · Pet grooming
  30. 64:06:02:52 · Photographers, photo developers, and finishers
  31. 64:06:02:53 · Practitioners in healing arts
  32. 64:06:02:54 · Repealed
  33. 64:06:02:55 · Repealed
  34. 64:06:02:56 · Repealed
  35. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  36. 64:06:02:58 · Repair services
  37. 64:06:02:59 · Retirement and nursing homes
  38. 64:06:02:60 · Shoe repairers
  39. 64:06:02:61 · Repealed
  40. 64:06:02:62 · Repealed
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