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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:82

Accessories, equipment, and repair or replacement parts on motor vehicles

Official textsdlegislature.gov

64:06:02:82. Accessories, equipment, and repair or replacement parts on motor vehicles. Additional accessories or equipment added to motor vehicles are not subject to sales or use tax if they are included in the bill of sale and the amount upon which the motor vehicle excise tax is based.

Last amended: Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-46-3.

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In this chapter (40 sections)
  1. 64:06:02:61 · Repealed
  2. 64:06:02:62 · Repealed
  3. 64:06:02:63 · Tire treading
  4. 64:06:02:64 · Upholsterers
  5. 64:06:02:65 · Sales to veterinarians
  6. 64:06:02:66 · Repealed
  7. 64:06:02:67 · Repealed
  8. 64:06:02:68 · Repealed
  9. 64:06:02:69 · Repealed
  10. 64:06:02:70 · Amusement devices -- Mechanical
  11. 64:06:02:71 · Repealed
  12. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  13. 64:06:02:73 · Hospitals -- Nontaxable charges
  14. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  15. 64:06:02:75 · Lodging establishments
  16. 64:06:02:76 · Specialty cleaners
  17. 64:06:02:78 · Computer services -- Software
  18. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  19. 64:06:02:80 · Computer services -- Computer programming
  20. 64:06:02:81 · Repealed
  21. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  22. 64:06:02:83 · Rental facilities
  23. 64:06:02:84 · Hunting and fishing rights
  24. 64:06:02:85 · Real estate brokers
  25. 64:06:02:86 · Marina defined
  26. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  27. 64:06:02:88 · Travel agency reservation services
  28. 64:06:02:89 · Professional employer organization -- Definition of…
  29. 64:06:02:90 · Definition of terms
  30. 64:06:02:91 · Default sourcing rule for telecommunications services
  31. 64:06:02:92 · Rules for sourcing specific telecommunications services
  32. 64:06:02:93 · Exemption of continuing education programs
  33. 64:06:02:94 · Repairs to rental inventory
  34. 64:06:02:95 · Repealed
  35. 64:06:02:96 · Repealed
  36. 64:06:02:97 · Repealed
  37. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  38. 64:06:02:99 · Application of tourism tax to fitness clubs
  39. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  40. 64:26:02:01 · Repealed
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