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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:57

Printers, engravers, multigraphers, and mimeographers

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:06:02:37 · Repealed
  2. 64:06:02:38 · Garage and service stations
  3. 64:06:02:39 · Garage and service stations -- Resale
  4. 64:06:02:40 · Janitorial supplies and services
  5. 64:06:02:41 · Jewelers and watch repair
  6. 64:06:02:42 · Linen and towel supply
  7. 64:06:02:43 · Machine work
  8. 64:06:02:44 · Mattress rebuilding
  9. 64:06:02:45 · Oculists and ophthalmologists
  10. 64:06:02:46 · Repealed
  11. 64:06:02:47 · Repealed
  12. 64:06:02:48 · Repealed
  13. 64:06:02:49 · Repealed
  14. 64:06:02:50 · Pawnbrokers
  15. 64:06:02:51 · Pet grooming
  16. 64:06:02:52 · Photographers, photo developers, and finishers
  17. 64:06:02:53 · Practitioners in healing arts
  18. 64:06:02:54 · Repealed
  19. 64:06:02:55 · Repealed
  20. 64:06:02:56 · Repealed
  21. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  22. 64:06:02:58 · Repair services
  23. 64:06:02:59 · Retirement and nursing homes
  24. 64:06:02:60 · Shoe repairers
  25. 64:06:02:61 · Repealed
  26. 64:06:02:62 · Repealed
  27. 64:06:02:63 · Tire treading
  28. 64:06:02:64 · Upholsterers
  29. 64:06:02:65 · Sales to veterinarians
  30. 64:06:02:66 · Repealed
  31. 64:06:02:67 · Repealed
  32. 64:06:02:68 · Repealed
  33. 64:06:02:69 · Repealed
  34. 64:06:02:70 · Amusement devices -- Mechanical
  35. 64:06:02:71 · Repealed
  36. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  37. 64:06:02:73 · Hospitals -- Nontaxable charges
  38. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  39. 64:06:02:75 · Lodging establishments
  40. 64:06:02:76 · Specialty cleaners
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