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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:39

Secondhand stores

Official textsdlegislature.gov

Secondhand store operators receiving secondhand merchandise for sale on behalf of some person must collect sales tax on all merchandise that they sell.

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. Law Implemented: SDCL 10-45-2.

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In this chapter (40 sections)
  1. 64:06:03:19 · Irrigation equipment
  2. 64:06:03:20 · Ice
  3. 64:06:03:21 · Labels and name plates
  4. 64:06:03:22 · Dressed meat
  5. 64:06:03:23 · Machinery and fixtures sold to manufacturers and other…
  6. 64:06:03:24 · Items consumed in a manufacturing process
  7. 64:06:03:25 · Component parts of manufactured items
  8. 64:06:03:26 · Meals
  9. 64:06:03:27 · Memorial dealers
  10. 64:06:03:28 · Mining companies
  11. 64:06:03:29 · Repealed
  12. 64:06:03:30 · Repealed
  13. 64:06:03:31 · Repealed
  14. 64:06:03:32 · Newsprint and printing supplies
  15. 64:06:03:33 · Publications and inserts
  16. 64:06:03:34 · Repealed
  17. 64:06:03:35 · Premiums and gifts
  18. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  19. 64:06:03:37 · Railway dining cars -- Airline dining
  20. 64:06:03:38 · School lunches
  21. 64:06:03:39 · Secondhand stores
  22. 64:06:03:40 · Repealed
  23. 64:06:03:41 · Vending machines
  24. 64:06:03:42 · Repealed
  25. 64:06:03:43 · Water and gravel haulers
  26. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  27. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  28. 64:06:03:46 · Wholesale houses
  29. 64:06:03:47 · Repealed
  30. 64:06:03:48 · Mounted agricultural equipment
  31. 64:06:03:49 · Pesticides and fertilizer
  32. 64:06:03:50 · Repealed
  33. 64:06:03:51 · Repealed
  34. 64:06:03:52 · Restaurant supplies
  35. 64:06:03:53 · Off-road vehicles
  36. 64:06:03:54 · Repealed
  37. 64:06:03:55 · Newspapers subject to sales tax and use tax
  38. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  39. 64:06:03:57 · Drugs -- Definition
  40. 64:06:03:58 · Durable medical equipment -- Definition
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