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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:32

Newsprint and printing supplies

Official textsdlegislature.gov

The purchase of raw newspaper is exempt. All other purchases of materials used in printing, such as type and printing equipment, are subject to sales or use tax, except such items which are purchased for resale.

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 , 10-46-9.

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In this chapter (40 sections)
  1. 64:06:03:12 · Stock used for demonstration or personal use
  2. 64:06:03:13 · Electric energy and natural or artificial gas
  3. 64:06:03:14 · Repealed
  4. 64:06:03:15 · Farm machinery
  5. 64:06:03:16 · Repealed
  6. 64:06:03:17 · Repealed
  7. 64:06:03:18 · Furs and furriers
  8. 64:06:03:19 · Irrigation equipment
  9. 64:06:03:20 · Ice
  10. 64:06:03:21 · Labels and name plates
  11. 64:06:03:22 · Dressed meat
  12. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  13. 64:06:03:24 · Items consumed in a manufacturing process
  14. 64:06:03:25 · Component parts of manufactured items
  15. 64:06:03:26 · Meals
  16. 64:06:03:27 · Memorial dealers
  17. 64:06:03:28 · Mining companies
  18. 64:06:03:29 · Repealed
  19. 64:06:03:30 · Repealed
  20. 64:06:03:31 · Repealed
  21. 64:06:03:32 · Newsprint and printing supplies
  22. 64:06:03:33 · Publications and inserts
  23. 64:06:03:34 · Repealed
  24. 64:06:03:35 · Premiums and gifts
  25. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  26. 64:06:03:37 · Railway dining cars -- Airline dining
  27. 64:06:03:38 · School lunches
  28. 64:06:03:39 · Secondhand stores
  29. 64:06:03:40 · Repealed
  30. 64:06:03:41 · Vending machines
  31. 64:06:03:42 · Repealed
  32. 64:06:03:43 · Water and gravel haulers
  33. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  34. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  35. 64:06:03:46 · Wholesale houses
  36. 64:06:03:47 · Repealed
  37. 64:06:03:48 · Mounted agricultural equipment
  38. 64:06:03:49 · Pesticides and fertilizer
  39. 64:06:03:50 · Repealed
  40. 64:06:03:51 · Repealed
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