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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:23

Machinery and fixtures sold to manufacturers and other businesses

Official textsdlegislature.gov

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64:06:03:23. Machinery and fixtures sold to manufacturers and other businesses. Gross receipts from sales of machinery, tools, bolts, and other equipment to a manufacturer, producer, or contractor and gross receipts from sales of furniture, fixtures, supplies, stationary, equipment, appliances, instruments, and tools to stores, shops, business establishments, offices, and professional people for use in carrying on their business or professional activities are taxable. Such sales are to final buyers or ultimate consumers and are not sales for resale. If sales tax is not paid to suppliers at the time of purchase, use tax must be paid directly to the department.
Purchases of tangible personal property or any product transferred electronically which by manufacture, compounding, or fabrication, becomes an integral part of other tangible personal property to be sold ultimately at retail are not subject to sales or use tax. Sellers of such property must obtain an exemption certificate.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 30 SDR 58, effective November 5, 2003; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-61 , 10-46-2.2 , 10-46-9. Rule 64:06:03:23.01 Determination of age of tangible personal property. lrpr14533 lrpr14296 2 0 2008-0

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In this chapter (40 sections)
  1. 64:06:03:03 · Repealed
  2. 64:06:03:04 · Alcoholic beverages
  3. 64:06:03:05 · Repealed
  4. 64:06:03:06 · Articles made to order
  5. 64:06:03:07 · Repealed
  6. 64:06:03:08 · Repealed
  7. 64:06:03:09 · Containers
  8. 64:06:03:10 · Repealed
  9. 64:06:03:11 · REA and RTA cooperatives
  10. 64:06:03:12 · Stock used for demonstration or personal use
  11. 64:06:03:13 · Electric energy and natural or artificial gas
  12. 64:06:03:14 · Repealed
  13. 64:06:03:15 · Farm machinery
  14. 64:06:03:16 · Repealed
  15. 64:06:03:17 · Repealed
  16. 64:06:03:18 · Furs and furriers
  17. 64:06:03:19 · Irrigation equipment
  18. 64:06:03:20 · Ice
  19. 64:06:03:21 · Labels and name plates
  20. 64:06:03:22 · Dressed meat
  21. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  22. 64:06:03:24 · Items consumed in a manufacturing process
  23. 64:06:03:25 · Component parts of manufactured items
  24. 64:06:03:26 · Meals
  25. 64:06:03:27 · Memorial dealers
  26. 64:06:03:28 · Mining companies
  27. 64:06:03:29 · Repealed
  28. 64:06:03:30 · Repealed
  29. 64:06:03:31 · Repealed
  30. 64:06:03:32 · Newsprint and printing supplies
  31. 64:06:03:33 · Publications and inserts
  32. 64:06:03:34 · Repealed
  33. 64:06:03:35 · Premiums and gifts
  34. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  35. 64:06:03:37 · Railway dining cars -- Airline dining
  36. 64:06:03:38 · School lunches
  37. 64:06:03:39 · Secondhand stores
  38. 64:06:03:40 · Repealed
  39. 64:06:03:41 · Vending machines
  40. 64:06:03:42 · Repealed
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