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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:21

Labels and name plates

Official textsdlegislature.gov

Sales of labels and name plates are taxable if made to a consumer or user. Price labels, content labels, and description labels sold to manufacturers or retailers for attachment to property to be sold at retail are not subject to sales or use tax.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2.

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  2. 64:06:03:02 · Repealed
  3. 64:06:03:03 · Repealed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  5. 64:06:03:05 · Repealed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  7. 64:06:03:07 · Repealed
  8. 64:06:03:08 · Repealed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  10. 64:06:03:10 · Repealed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  14. 64:06:03:14 · Repealed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  16. 64:06:03:16 · Repealed
  17. 64:06:03:17 · Repealed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  29. 64:06:03:29 · Repealed
  30. 64:06:03:30 · Repealed
  31. 64:06:03:31 · Repealed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  34. 64:06:03:34 · Repealed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  40. 64:06:03:40 · Repealed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