South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:94 — Repairs to rental inventory

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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.

Source: official text