South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:21 — Labels and name plates

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.

Source: official text