South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:18 — Furs and furriers

Sales of furs to
customers are taxable. Receipts from repairing, altering, or cleaning fur
garments are subject to sales tax. Charges for storing furs are taxable.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-5 , 10-45-5.2.

Source: official text