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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:51

Pet grooming

Official textsdlegislature.gov

Gross receipts from engaging in the business of clipping, styling, or manicuring household pets are subject to sales tax. Taxable gross includes items of merchandise sold and the service performed. Persons or firms providing such services are the consumers of supplies and equipment which is used or consumed by them in rendering their services.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 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 10-45-5.2.

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In this chapter (40 sections)
  1. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  2. 64:06:02:32 · Florists and nursery operators
  3. 64:06:02:33 · Repealed
  4. 64:06:02:34 · Freight, delivery, and other transportation charges
  5. 64:06:02:35 · Repealed
  6. 64:06:02:36 · Repealed
  7. 64:06:02:37 · Repealed
  8. 64:06:02:38 · Garage and service stations
  9. 64:06:02:39 · Garage and service stations -- Resale
  10. 64:06:02:40 · Janitorial supplies and services
  11. 64:06:02:41 · Jewelers and watch repair
  12. 64:06:02:42 · Linen and towel supply
  13. 64:06:02:43 · Machine work
  14. 64:06:02:44 · Mattress rebuilding
  15. 64:06:02:45 · Oculists and ophthalmologists
  16. 64:06:02:46 · Repealed
  17. 64:06:02:47 · Repealed
  18. 64:06:02:48 · Repealed
  19. 64:06:02:49 · Repealed
  20. 64:06:02:50 · Pawnbrokers
  21. 64:06:02:51 · Pet grooming
  22. 64:06:02:52 · Photographers, photo developers, and finishers
  23. 64:06:02:53 · Practitioners in healing arts
  24. 64:06:02:54 · Repealed
  25. 64:06:02:55 · Repealed
  26. 64:06:02:56 · Repealed
  27. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  28. 64:06:02:58 · Repair services
  29. 64:06:02:59 · Retirement and nursing homes
  30. 64:06:02:60 · Shoe repairers
  31. 64:06:02:61 · Repealed
  32. 64:06:02:62 · Repealed
  33. 64:06:02:63 · Tire treading
  34. 64:06:02:64 · Upholsterers
  35. 64:06:02:65 · Sales to veterinarians
  36. 64:06:02:66 · Repealed
  37. 64:06:02:67 · Repealed
  38. 64:06:02:68 · Repealed
  39. 64:06:02:69 · Repealed
  40. 64:06:02:70 · Amusement devices -- Mechanical
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