ARSD § 64:06:03:23 — Machinery and fixtures sold to manufacturers and other businesses

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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.