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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:53

Practitioners in healing arts

Official textsdlegislature.gov

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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

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In this chapter (40 sections)
  1. 64:06:02:33 · Repealed
  2. 64:06:02:34 · Freight, delivery, and other transportation charges
  3. 64:06:02:35 · Repealed
  4. 64:06:02:36 · Repealed
  5. 64:06:02:37 · Repealed
  6. 64:06:02:38 · Garage and service stations
  7. 64:06:02:39 · Garage and service stations -- Resale
  8. 64:06:02:40 · Janitorial supplies and services
  9. 64:06:02:41 · Jewelers and watch repair
  10. 64:06:02:42 · Linen and towel supply
  11. 64:06:02:43 · Machine work
  12. 64:06:02:44 · Mattress rebuilding
  13. 64:06:02:45 · Oculists and ophthalmologists
  14. 64:06:02:46 · Repealed
  15. 64:06:02:47 · Repealed
  16. 64:06:02:48 · Repealed
  17. 64:06:02:49 · Repealed
  18. 64:06:02:50 · Pawnbrokers
  19. 64:06:02:51 · Pet grooming
  20. 64:06:02:52 · Photographers, photo developers, and finishers
  21. 64:06:02:53 · Practitioners in healing arts
  22. 64:06:02:54 · Repealed
  23. 64:06:02:55 · Repealed
  24. 64:06:02:56 · Repealed
  25. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  26. 64:06:02:58 · Repair services
  27. 64:06:02:59 · Retirement and nursing homes
  28. 64:06:02:60 · Shoe repairers
  29. 64:06:02:61 · Repealed
  30. 64:06:02:62 · Repealed
  31. 64:06:02:63 · Tire treading
  32. 64:06:02:64 · Upholsterers
  33. 64:06:02:65 · Sales to veterinarians
  34. 64:06:02:66 · Repealed
  35. 64:06:02:67 · Repealed
  36. 64:06:02:68 · Repealed
  37. 64:06:02:69 · Repealed
  38. 64:06:02:70 · Amusement devices -- Mechanical
  39. 64:06:02:71 · Repealed
  40. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
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