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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:25

Component parts of manufactured items

Official textsdlegislature.gov

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64:06:03:25. Component parts of manufactured items. Gross receipts from sales to manufacturers, producers, or processors of tangible personal property or any product transferred electronically which enters into and becomes an ingredient or component part of the tangible personal property which they manufacture, produce, or process are not taxable. The fact that the article manufactured, produced, or processed is in a different form or of a different character is immaterial.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-46-9.

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In this chapter (40 sections)
  1. 64:06:03:05 · Repealed
  2. 64:06:03:06 · Articles made to order
  3. 64:06:03:07 · Repealed
  4. 64:06:03:08 · Repealed
  5. 64:06:03:09 · Containers
  6. 64:06:03:10 · Repealed
  7. 64:06:03:11 · REA and RTA cooperatives
  8. 64:06:03:12 · Stock used for demonstration or personal use
  9. 64:06:03:13 · Electric energy and natural or artificial gas
  10. 64:06:03:14 · Repealed
  11. 64:06:03:15 · Farm machinery
  12. 64:06:03:16 · Repealed
  13. 64:06:03:17 · Repealed
  14. 64:06:03:18 · Furs and furriers
  15. 64:06:03:19 · Irrigation equipment
  16. 64:06:03:20 · Ice
  17. 64:06:03:21 · Labels and name plates
  18. 64:06:03:22 · Dressed meat
  19. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  20. 64:06:03:24 · Items consumed in a manufacturing process
  21. 64:06:03:25 · Component parts of manufactured items
  22. 64:06:03:26 · Meals
  23. 64:06:03:27 · Memorial dealers
  24. 64:06:03:28 · Mining companies
  25. 64:06:03:29 · Repealed
  26. 64:06:03:30 · Repealed
  27. 64:06:03:31 · Repealed
  28. 64:06:03:32 · Newsprint and printing supplies
  29. 64:06:03:33 · Publications and inserts
  30. 64:06:03:34 · Repealed
  31. 64:06:03:35 · Premiums and gifts
  32. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  33. 64:06:03:37 · Railway dining cars -- Airline dining
  34. 64:06:03:38 · School lunches
  35. 64:06:03:39 · Secondhand stores
  36. 64:06:03:40 · Repealed
  37. 64:06:03:41 · Vending machines
  38. 64:06:03:42 · Repealed
  39. 64:06:03:43 · Water and gravel haulers
  40. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
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