South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:03:06
Articles made to order
Official textsdlegislature.gov
If manufacturers, fabricators, or retailers agree for a fixed price to furnish material and fabricate articles of tangible personal property for sale to a final user or consumer, the total receipts from the sale of the articles are subject to the sales tax. The manufacturers, fabricators or retailers may not deduct labor or service costs of fabrication or production from the sales tax base even though these charges may be billed separately to customers apart from charges for materials.
Source: view the official text
In this chapter (40 sections)
- 64:02:03:17 · Exemption for formal designation
- 64:02:03:18 · Repealed
- 64:02:03:19 · Testing and retesting courses at annual assessors schools
- 64:03:03:01 · Repealed
- 64:03:03:02 · Repealed
- 64:03:03:03 · Repealed
- 64:03:03:04 · Repealed
- 64:03:03:05 · Repealed
- 64:03:03:06 · Repealed
- 64:03:03:07 · Repealed
- 64:03:03:08 · Repealed
- 64:03:03:09 · Transferred
- 64:03:03:10 · Transferred
- 64:03:03:11 · Transferred
- 64:06:03:00 · Definitions
- 64:06:03:01 · Agricultural products
- 64:06:03:02 · Repealed
- 64:06:03:03 · Repealed
- 64:06:03:04 · Alcoholic beverages
- 64:06:03:05 · Repealed
- 64:06:03:06 · Articles made to order
- 64:06:03:07 · Repealed
- 64:06:03:08 · Repealed
- 64:06:03:09 · Containers
- 64:06:03:10 · Repealed
- 64:06:03:11 · REA and RTA cooperatives
- 64:06:03:12 · Stock used for demonstration or personal use
- 64:06:03:13 · Electric energy and natural or artificial gas
- 64:06:03:14 · Repealed
- 64:06:03:15 · Farm machinery
- 64:06:03:16 · Repealed
- 64:06:03:17 · Repealed
- 64:06:03:18 · Furs and furriers
- 64:06:03:19 · Irrigation equipment
- 64:06:03:20 · Ice
- 64:06:03:21 · Labels and name plates
- 64:06:03:22 · Dressed meat
- 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
- 64:06:03:24 · Items consumed in a manufacturing process
- 64:06:03:25 · Component parts of manufactured items