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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:65

Sales to veterinarians

Official textsdlegislature.gov

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64:06:02:65. Sales to veterinarians. Veterinarians are primarily engaged in the business of rendering professional services to the owners of animals through the diagnosis, medication, and treatment of such animals and the performance of surgical operations on such animals.
Veterinarians may purchase for resale medicines, bandages and dressings, serums, appliances, and tonics used by them in connection with the performance of their services if such items are injected into or placed on the animal. All other items of tangible personal property and any product transferred electronically used by veterinarians in connection with the performance of their services are subject to sales or use tax. Laboratory services purchased for a current customer may be purchased for resale.

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; 23 SDR 118, effective January 27, 1997; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-4 , 10-45-2.4 , 10-46-2 , 10-46-2.2.

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In this chapter (40 sections)
  1. 64:06:02:45 · Oculists and ophthalmologists
  2. 64:06:02:46 · Repealed
  3. 64:06:02:47 · Repealed
  4. 64:06:02:48 · Repealed
  5. 64:06:02:49 · Repealed
  6. 64:06:02:50 · Pawnbrokers
  7. 64:06:02:51 · Pet grooming
  8. 64:06:02:52 · Photographers, photo developers, and finishers
  9. 64:06:02:53 · Practitioners in healing arts
  10. 64:06:02:54 · Repealed
  11. 64:06:02:55 · Repealed
  12. 64:06:02:56 · Repealed
  13. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  14. 64:06:02:58 · Repair services
  15. 64:06:02:59 · Retirement and nursing homes
  16. 64:06:02:60 · Shoe repairers
  17. 64:06:02:61 · Repealed
  18. 64:06:02:62 · Repealed
  19. 64:06:02:63 · Tire treading
  20. 64:06:02:64 · Upholsterers
  21. 64:06:02:65 · Sales to veterinarians
  22. 64:06:02:66 · Repealed
  23. 64:06:02:67 · Repealed
  24. 64:06:02:68 · Repealed
  25. 64:06:02:69 · Repealed
  26. 64:06:02:70 · Amusement devices -- Mechanical
  27. 64:06:02:71 · Repealed
  28. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  29. 64:06:02:73 · Hospitals -- Nontaxable charges
  30. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  31. 64:06:02:75 · Lodging establishments
  32. 64:06:02:76 · Specialty cleaners
  33. 64:06:02:78 · Computer services -- Software
  34. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  35. 64:06:02:80 · Computer services -- Computer programming
  36. 64:06:02:81 · Repealed
  37. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  38. 64:06:02:83 · Rental facilities
  39. 64:06:02:84 · Hunting and fishing rights
  40. 64:06:02:85 · Real estate brokers
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