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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:45

Oculists and ophthalmologists

Official textsdlegislature.gov

Services of oculists and ophthalmologists are not subject to sales tax if they render professional services confined to examination, surgery, and treatment of the eyes.

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. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-12.1.

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In this chapter (40 sections)
  1. 64:06:02:25 · Transferred
  2. 64:06:02:26 · Transferred
  3. 64:06:02:27 · Repealed
  4. 64:06:02:28 · Dentists and dental laboratories
  5. 64:06:02:29 · Repealed
  6. 64:06:02:30 · Repealed
  7. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  8. 64:06:02:32 · Florists and nursery operators
  9. 64:06:02:33 · Repealed
  10. 64:06:02:34 · Freight, delivery, and other transportation charges
  11. 64:06:02:35 · Repealed
  12. 64:06:02:36 · Repealed
  13. 64:06:02:37 · Repealed
  14. 64:06:02:38 · Garage and service stations
  15. 64:06:02:39 · Garage and service stations -- Resale
  16. 64:06:02:40 · Janitorial supplies and services
  17. 64:06:02:41 · Jewelers and watch repair
  18. 64:06:02:42 · Linen and towel supply
  19. 64:06:02:43 · Machine work
  20. 64:06:02:44 · Mattress rebuilding
  21. 64:06:02:45 · Oculists and ophthalmologists
  22. 64:06:02:46 · Repealed
  23. 64:06:02:47 · Repealed
  24. 64:06:02:48 · Repealed
  25. 64:06:02:49 · Repealed
  26. 64:06:02:50 · Pawnbrokers
  27. 64:06:02:51 · Pet grooming
  28. 64:06:02:52 · Photographers, photo developers, and finishers
  29. 64:06:02:53 · Practitioners in healing arts
  30. 64:06:02:54 · Repealed
  31. 64:06:02:55 · Repealed
  32. 64:06:02:56 · Repealed
  33. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  34. 64:06:02:58 · Repair services
  35. 64:06:02:59 · Retirement and nursing homes
  36. 64:06:02:60 · Shoe repairers
  37. 64:06:02:61 · Repealed
  38. 64:06:02:62 · Repealed
  39. 64:06:02:63 · Tire treading
  40. 64:06:02:64 · Upholsterers
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