South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:53 — Practitioners in healing arts

lrpr14533
lrpr14296
2
1
2008-09-08T19:16:00Z
2008-09-08T19:16:00Z
1
215
1228
State of South Dakota
10
2
1441
10.6839
Clean
Clean
MicrosoftInternetExplorer4
64:06:02:53. Practitioners in healing arts. Charges for
professional services by physicians, surgeons, chiropractors, podiatrists,
osteopaths, and physical therapists are not taxable.
Sales of tangible personal property
and any product transferred electronically to practitioners of the healing arts
by South Dakota drug or medical supply houses are considered a sale to the
consumer and subject to tax.
The purchase of X-ray equipment,
operating room furniture and fixtures, and all other tangible personal property
or any product transferred electronically used or consumed is subject to sales
tax if purchased from a licensed dealer or subject to the use tax if purchased
from an unlicensed dealer.

Last amended: Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-5 , 10-45-12.1 , 10-46-2 , 10-46-2.2. Declaratory Ruling: A business that provides microfiches of individuals' personal and medical history to be carried with them for emerg

Source: official text