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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:73

Hospitals -- Nontaxable charges

Official textsdlegislature.gov

Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax.

Last amended: Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-7 , 10-45-14 , 10-45-14.1. Examples: Examples of nontaxable charges include: oxygen, anesthetics, intravenous solutions, plasma, drugs, antibiotics, operating room anesthetist, blood transfusions, nursery, laboratory, delivery room, basal metabolism, treatments and x-ray

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In this chapter (40 sections)
  1. 64:06:02:53 · Practitioners in healing arts
  2. 64:06:02:54 · Repealed
  3. 64:06:02:55 · Repealed
  4. 64:06:02:56 · Repealed
  5. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  6. 64:06:02:58 · Repair services
  7. 64:06:02:59 · Retirement and nursing homes
  8. 64:06:02:60 · Shoe repairers
  9. 64:06:02:61 · Repealed
  10. 64:06:02:62 · Repealed
  11. 64:06:02:63 · Tire treading
  12. 64:06:02:64 · Upholsterers
  13. 64:06:02:65 · Sales to veterinarians
  14. 64:06:02:66 · Repealed
  15. 64:06:02:67 · Repealed
  16. 64:06:02:68 · Repealed
  17. 64:06:02:69 · Repealed
  18. 64:06:02:70 · Amusement devices -- Mechanical
  19. 64:06:02:71 · Repealed
  20. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  21. 64:06:02:73 · Hospitals -- Nontaxable charges
  22. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  23. 64:06:02:75 · Lodging establishments
  24. 64:06:02:76 · Specialty cleaners
  25. 64:06:02:78 · Computer services -- Software
  26. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  27. 64:06:02:80 · Computer services -- Computer programming
  28. 64:06:02:81 · Repealed
  29. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  30. 64:06:02:83 · Rental facilities
  31. 64:06:02:84 · Hunting and fishing rights
  32. 64:06:02:85 · Real estate brokers
  33. 64:06:02:86 · Marina defined
  34. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  35. 64:06:02:88 · Travel agency reservation services
  36. 64:06:02:89 · Professional employer organization -- Definition of…
  37. 64:06:02:90 · Definition of terms
  38. 64:06:02:91 · Default sourcing rule for telecommunications services
  39. 64:06:02:92 · Rules for sourcing specific telecommunications services
  40. 64:06:02:93 · Exemption of continuing education programs
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