South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:57 — Printers, engravers, multigraphers, and mimeographers

64:06:02:57. Printers, engravers, multigraphers,
and mimeographers. Printers, engravers, multigraphers, and mimeographers
shall pay sales tax on the full charges made by them for their work unless the
work is done for resale. Sales tax applies to charges for printing books,
pamphlets, and brochures; to charges for setting copy in type and assembling
art work plate in form; to engravers' charges for making metal plates; and to
electrotypers' charges for making electrotypes or matrices.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; 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 10-45-2 , 10-45-4 , 10-45-5.2.

Source: official text