South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:52 — Photographers, photo developers, and finishers

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.

Source: official text