ARSD § 64:06:02:60 — Shoe repairers

Gross receipts from repair
services of shoe repairers are subject to sales tax. If shoes or other
merchandise are sold such items are also subject to sales tax. Repair supplies
such as soles and heels may be purchased exempt from sales tax by the shoe
repairers because they ultimately pass to their customers and become part of
the taxable charge. A shoe repairer must pay use tax on the cost of equipment
and supplies which do not become part of items repaired, unless the South Dakota
sales tax has been paid to a licensed supplier.