South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:45 — Oculists and ophthalmologists

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.

Source: official text