ARSD § 64:06:02:43 — Machine work

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.