South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:28 — Mining companies

Mining companies are the
consumers of all materials and supplies purchased for their mining operations
except property which becomes a component part of the product produced for
resale. As consumers, the mining companies must pay sales tax to suppliers or
use tax to the state.

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. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2.

Source: official text