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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:63

Tire treading

Official textsdlegislature.gov

The gross receipts from tire retreading are subject to sales tax. If tire retreading operators purchase second hand tires and retread them, the sale of the tires is taxable. If the customer furnishes the tire, the entire charge for retreading the tire is subject to sales tax. Materials which become a part of a retread tire may be purchased exempt from tax by the tire shop. Equipment and supplies which do not become a part of a retread tire are subject to sales tax if purchased from a licensed vendor by a tire shop.

Last amended: Source: SL 1975, ch 16, § 1; 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 10-45-5.

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In this chapter (40 sections)
  1. 64:06:02:43 · Machine work
  2. 64:06:02:44 · Mattress rebuilding
  3. 64:06:02:45 · Oculists and ophthalmologists
  4. 64:06:02:46 · Repealed
  5. 64:06:02:47 · Repealed
  6. 64:06:02:48 · Repealed
  7. 64:06:02:49 · Repealed
  8. 64:06:02:50 · Pawnbrokers
  9. 64:06:02:51 · Pet grooming
  10. 64:06:02:52 · Photographers, photo developers, and finishers
  11. 64:06:02:53 · Practitioners in healing arts
  12. 64:06:02:54 · Repealed
  13. 64:06:02:55 · Repealed
  14. 64:06:02:56 · Repealed
  15. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  16. 64:06:02:58 · Repair services
  17. 64:06:02:59 · Retirement and nursing homes
  18. 64:06:02:60 · Shoe repairers
  19. 64:06:02:61 · Repealed
  20. 64:06:02:62 · Repealed
  21. 64:06:02:63 · Tire treading
  22. 64:06:02:64 · Upholsterers
  23. 64:06:02:65 · Sales to veterinarians
  24. 64:06:02:66 · Repealed
  25. 64:06:02:67 · Repealed
  26. 64:06:02:68 · Repealed
  27. 64:06:02:69 · Repealed
  28. 64:06:02:70 · Amusement devices -- Mechanical
  29. 64:06:02:71 · Repealed
  30. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  31. 64:06:02:73 · Hospitals -- Nontaxable charges
  32. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  33. 64:06:02:75 · Lodging establishments
  34. 64:06:02:76 · Specialty cleaners
  35. 64:06:02:78 · Computer services -- Software
  36. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  37. 64:06:02:80 · Computer services -- Computer programming
  38. 64:06:02:81 · Repealed
  39. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  40. 64:06:02:83 · Rental facilities
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