Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:64

Upholsterers

Official textsdlegislature.gov

Persons engaged in reupholstering furniture belonging to others are engaged in repair service subject to sales tax. An upholsterer must report tax on receipts from customers for the service and materials. Materials which become part of repaired furniture may be purchased exempt, but supplies and equipment are subject to sales or use tax.

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 , 10-46-35.1. Law Implemented: SDCL 10-45-5.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:02:44 · Mattress rebuilding
  2. 64:06:02:45 · Oculists and ophthalmologists
  3. 64:06:02:46 · Repealed
  4. 64:06:02:47 · Repealed
  5. 64:06:02:48 · Repealed
  6. 64:06:02:49 · Repealed
  7. 64:06:02:50 · Pawnbrokers
  8. 64:06:02:51 · Pet grooming
  9. 64:06:02:52 · Photographers, photo developers, and finishers
  10. 64:06:02:53 · Practitioners in healing arts
  11. 64:06:02:54 · Repealed
  12. 64:06:02:55 · Repealed
  13. 64:06:02:56 · Repealed
  14. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  15. 64:06:02:58 · Repair services
  16. 64:06:02:59 · Retirement and nursing homes
  17. 64:06:02:60 · Shoe repairers
  18. 64:06:02:61 · Repealed
  19. 64:06:02:62 · Repealed
  20. 64:06:02:63 · Tire treading
  21. 64:06:02:64 · Upholsterers
  22. 64:06:02:65 · Sales to veterinarians
  23. 64:06:02:66 · Repealed
  24. 64:06:02:67 · Repealed
  25. 64:06:02:68 · Repealed
  26. 64:06:02:69 · Repealed
  27. 64:06:02:70 · Amusement devices -- Mechanical
  28. 64:06:02:71 · Repealed
  29. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  30. 64:06:02:73 · Hospitals -- Nontaxable charges
  31. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  32. 64:06:02:75 · Lodging establishments
  33. 64:06:02:76 · Specialty cleaners
  34. 64:06:02:78 · Computer services -- Software
  35. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  36. 64:06:02:80 · Computer services -- Computer programming
  37. 64:06:02:81 · Repealed
  38. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  39. 64:06:02:83 · Rental facilities
  40. 64:06:02:84 · Hunting and fishing rights
Full table of contents →