ARSD § 64:06:02:44 — Mattress rebuilding

Mattress rebuilding is
a repair service subject to sales tax because it restores tangible personal
property to or near its former condition. The entire charge for rebuilding a
mattress is subject to sales tax. Materials which become part of a mattress may
be purchased exempt from tax by the mattress rebuilder
because they pass ultimately to the customer. Other equipment and supplies
purchased by a mattress rebuilder are subject to
sales or use tax.