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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:94

Repairs to rental inventory

Official textsdlegislature.gov

lrpr14533 lrpr14296
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2007-06-27T13:20:00Z
2007-06-27T13:20:00Z
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State of South Dakota
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MicrosoftInternetExplorer4
64:06:02:94. Repairs to rental inventory. The gross receipts for parts, repairs, maintenance items, and maintenance services on rental inventory are subject to sales or use tax.

Last amended: Source: 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-1.5 , 10-45-20.6.

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In this chapter (40 sections)
  1. 64:06:02:73 · Hospitals -- Nontaxable charges
  2. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  3. 64:06:02:75 · Lodging establishments
  4. 64:06:02:76 · Specialty cleaners
  5. 64:06:02:78 · Computer services -- Software
  6. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  7. 64:06:02:80 · Computer services -- Computer programming
  8. 64:06:02:81 · Repealed
  9. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  10. 64:06:02:83 · Rental facilities
  11. 64:06:02:84 · Hunting and fishing rights
  12. 64:06:02:85 · Real estate brokers
  13. 64:06:02:86 · Marina defined
  14. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  15. 64:06:02:88 · Travel agency reservation services
  16. 64:06:02:89 · Professional employer organization -- Definition of…
  17. 64:06:02:90 · Definition of terms
  18. 64:06:02:91 · Default sourcing rule for telecommunications services
  19. 64:06:02:92 · Rules for sourcing specific telecommunications services
  20. 64:06:02:93 · Exemption of continuing education programs
  21. 64:06:02:94 · Repairs to rental inventory
  22. 64:06:02:95 · Repealed
  23. 64:06:02:96 · Repealed
  24. 64:06:02:97 · Repealed
  25. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  26. 64:06:02:99 · Application of tourism tax to fitness clubs
  27. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  28. 64:26:02:01 · Repealed
  29. 64:26:02:02 · Repealed
  30. 64:26:02:03 · Repealed
  31. 64:26:02:04 · Federal income tax return to be submitted with state…
  32. 64:26:02:05 · Repealed
  33. 64:26:02:06 · Repealed
  34. 64:26:02:07 · Consolidated returns
  35. 64:26:02:08 · Repealed
  36. 64:26:02:09 · Repealed
  37. 64:26:02:10 · Repealed
  38. 64:26:02:11 · Certain corporations not in the business of making loans
  39. 64:26:02:12 · Apportionment of bank franchise tax revenues among…
  40. 64:29:02:01 · Repealed
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