South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:82 — Accessories, equipment, and repair or replacement parts on motor vehicles

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.

Source: official text