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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:22

Dressed meat

Official textsdlegislature.gov

The sale of livestock and live poultry by farmers, feeders, dealers, and produce houses to persons to slaughter for their own use are classed as sales of dressed meat and are subject to sales or use tax.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-45-18 , 10-46-16. Rule 64:06:03:22.01 Household pets. 64:06:03:22.01. Household pets. Receipts from the sale of household pets are considered sales of tangible personal property and are taxable. Source: SL 1975, ch 16, § 1; 1

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In this chapter (40 sections)
  1. 64:06:03:02 · Repealed
  2. 64:06:03:03 · Repealed
  3. 64:06:03:04 · Alcoholic beverages
  4. 64:06:03:05 · Repealed
  5. 64:06:03:06 · Articles made to order
  6. 64:06:03:07 · Repealed
  7. 64:06:03:08 · Repealed
  8. 64:06:03:09 · Containers
  9. 64:06:03:10 · Repealed
  10. 64:06:03:11 · REA and RTA cooperatives
  11. 64:06:03:12 · Stock used for demonstration or personal use
  12. 64:06:03:13 · Electric energy and natural or artificial gas
  13. 64:06:03:14 · Repealed
  14. 64:06:03:15 · Farm machinery
  15. 64:06:03:16 · Repealed
  16. 64:06:03:17 · Repealed
  17. 64:06:03:18 · Furs and furriers
  18. 64:06:03:19 · Irrigation equipment
  19. 64:06:03:20 · Ice
  20. 64:06:03:21 · Labels and name plates
  21. 64:06:03:22 · Dressed meat
  22. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  23. 64:06:03:24 · Items consumed in a manufacturing process
  24. 64:06:03:25 · Component parts of manufactured items
  25. 64:06:03:26 · Meals
  26. 64:06:03:27 · Memorial dealers
  27. 64:06:03:28 · Mining companies
  28. 64:06:03:29 · Repealed
  29. 64:06:03:30 · Repealed
  30. 64:06:03:31 · Repealed
  31. 64:06:03:32 · Newsprint and printing supplies
  32. 64:06:03:33 · Publications and inserts
  33. 64:06:03:34 · Repealed
  34. 64:06:03:35 · Premiums and gifts
  35. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  36. 64:06:03:37 · Railway dining cars -- Airline dining
  37. 64:06:03:38 · School lunches
  38. 64:06:03:39 · Secondhand stores
  39. 64:06:03:40 · Repealed
  40. 64:06:03:41 · Vending machines
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