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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:52

Photographers, photo developers, and finishers

Official textsdlegislature.gov

Gross receipts from photography, photo developing, finishing, and tinting are taxable. Sales of photostat copies by a photostat producer, frames, films, and other articles at retail are sales of tangible property subject to sales tax. Sales of photographs by commercial or portrait photographers are taxable. Sales of equipment to a photographer and supplies which do not become part of the product ultimately passing to a customer are subject to sales or use tax.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-5 , 10-45-12.1 , 10-45-20 , 10-46-2.

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In this chapter (40 sections)
  1. 64:06:02:32 · Florists and nursery operators
  2. 64:06:02:33 · Repealed
  3. 64:06:02:34 · Freight, delivery, and other transportation charges
  4. 64:06:02:35 · Repealed
  5. 64:06:02:36 · Repealed
  6. 64:06:02:37 · Repealed
  7. 64:06:02:38 · Garage and service stations
  8. 64:06:02:39 · Garage and service stations -- Resale
  9. 64:06:02:40 · Janitorial supplies and services
  10. 64:06:02:41 · Jewelers and watch repair
  11. 64:06:02:42 · Linen and towel supply
  12. 64:06:02:43 · Machine work
  13. 64:06:02:44 · Mattress rebuilding
  14. 64:06:02:45 · Oculists and ophthalmologists
  15. 64:06:02:46 · Repealed
  16. 64:06:02:47 · Repealed
  17. 64:06:02:48 · Repealed
  18. 64:06:02:49 · Repealed
  19. 64:06:02:50 · Pawnbrokers
  20. 64:06:02:51 · Pet grooming
  21. 64:06:02:52 · Photographers, photo developers, and finishers
  22. 64:06:02:53 · Practitioners in healing arts
  23. 64:06:02:54 · Repealed
  24. 64:06:02:55 · Repealed
  25. 64:06:02:56 · Repealed
  26. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  27. 64:06:02:58 · Repair services
  28. 64:06:02:59 · Retirement and nursing homes
  29. 64:06:02:60 · Shoe repairers
  30. 64:06:02:61 · Repealed
  31. 64:06:02:62 · Repealed
  32. 64:06:02:63 · Tire treading
  33. 64:06:02:64 · Upholsterers
  34. 64:06:02:65 · Sales to veterinarians
  35. 64:06:02:66 · Repealed
  36. 64:06:02:67 · Repealed
  37. 64:06:02:68 · Repealed
  38. 64:06:02:69 · Repealed
  39. 64:06:02:70 · Amusement devices -- Mechanical
  40. 64:06:02:71 · Repealed
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