South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:32 — Newsprint and printing supplies

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.

Source: official text