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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:18

Furs and furriers

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:03:03:10 · Transferred
  2. 64:03:03:11 · Transferred
  3. 64:06:03:00 · Definitions
  4. 64:06:03:01 · Agricultural products
  5. 64:06:03:02 · Repealed
  6. 64:06:03:03 · Repealed
  7. 64:06:03:04 · Alcoholic beverages
  8. 64:06:03:05 · Repealed
  9. 64:06:03:06 · Articles made to order
  10. 64:06:03:07 · Repealed
  11. 64:06:03:08 · Repealed
  12. 64:06:03:09 · Containers
  13. 64:06:03:10 · Repealed
  14. 64:06:03:11 · REA and RTA cooperatives
  15. 64:06:03:12 · Stock used for demonstration or personal use
  16. 64:06:03:13 · Electric energy and natural or artificial gas
  17. 64:06:03:14 · Repealed
  18. 64:06:03:15 · Farm machinery
  19. 64:06:03:16 · Repealed
  20. 64:06:03:17 · Repealed
  21. 64:06:03:18 · Furs and furriers
  22. 64:06:03:19 · Irrigation equipment
  23. 64:06:03:20 · Ice
  24. 64:06:03:21 · Labels and name plates
  25. 64:06:03:22 · Dressed meat
  26. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  27. 64:06:03:24 · Items consumed in a manufacturing process
  28. 64:06:03:25 · Component parts of manufactured items
  29. 64:06:03:26 · Meals
  30. 64:06:03:27 · Memorial dealers
  31. 64:06:03:28 · Mining companies
  32. 64:06:03:29 · Repealed
  33. 64:06:03:30 · Repealed
  34. 64:06:03:31 · Repealed
  35. 64:06:03:32 · Newsprint and printing supplies
  36. 64:06:03:33 · Publications and inserts
  37. 64:06:03:34 · Repealed
  38. 64:06:03:35 · Premiums and gifts
  39. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  40. 64:06:03:37 · Railway dining cars -- Airline dining
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