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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:20

Ice

Official textsdlegislature.gov

Sales of ice include sales for household use as well as for refrigeration purposes. All sales of ice are taxable unless the ice becomes an ingredient part of food or drink to be sold at retail or unless the ice is sold for resale.

Last amended: Source: SL 1975, ch 16, § 1; 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.

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  3. 64:06:03:02 · Repealed
  4. 64:06:03:03 · Repealed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  6. 64:06:03:05 · Repealed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  8. 64:06:03:07 · Repealed
  9. 64:06:03:08 · Repealed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  11. 64:06:03:10 · Repealed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  15. 64:06:03:14 · Repealed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  17. 64:06:03:16 · Repealed
  18. 64:06:03:17 · Repealed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  30. 64:06:03:29 · Repealed
  31. 64:06:03:30 · Repealed
  32. 64:06:03:31 · Repealed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  35. 64:06:03:34 · Repealed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