South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:20 — Ice

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.

Source: official text