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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:44

Automotive wholesalers and jobbers -- Retail sales

Official textsdlegislature.gov

64:06:03:44. Automotive wholesalers and jobbers -- Retail sales. Wholesalers and jobbers of automotive supplies are liable for sales tax on their receipts from sales of auto shop equipment, welding shop equipment, wash rack supplies, hand tools, grinding compounds, sandpaper, wiping rags, brushes, soap, paint remover, tape, and other material and equipment which is not resold by a garage, service station, or body shop or which is consumed by them in rendering their service.

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. 64:06:03:24 · Items consumed in a manufacturing process
  2. 64:06:03:25 · Component parts of manufactured items
  3. 64:06:03:26 · Meals
  4. 64:06:03:27 · Memorial dealers
  5. 64:06:03:28 · Mining companies
  6. 64:06:03:29 · Repealed
  7. 64:06:03:30 · Repealed
  8. 64:06:03:31 · Repealed
  9. 64:06:03:32 · Newsprint and printing supplies
  10. 64:06:03:33 · Publications and inserts
  11. 64:06:03:34 · Repealed
  12. 64:06:03:35 · Premiums and gifts
  13. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  14. 64:06:03:37 · Railway dining cars -- Airline dining
  15. 64:06:03:38 · School lunches
  16. 64:06:03:39 · Secondhand stores
  17. 64:06:03:40 · Repealed
  18. 64:06:03:41 · Vending machines
  19. 64:06:03:42 · Repealed
  20. 64:06:03:43 · Water and gravel haulers
  21. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  22. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  23. 64:06:03:46 · Wholesale houses
  24. 64:06:03:47 · Repealed
  25. 64:06:03:48 · Mounted agricultural equipment
  26. 64:06:03:49 · Pesticides and fertilizer
  27. 64:06:03:50 · Repealed
  28. 64:06:03:51 · Repealed
  29. 64:06:03:52 · Restaurant supplies
  30. 64:06:03:53 · Off-road vehicles
  31. 64:06:03:54 · Repealed
  32. 64:06:03:55 · Newspapers subject to sales tax and use tax
  33. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  34. 64:06:03:57 · Drugs -- Definition
  35. 64:06:03:58 · Durable medical equipment -- Definition
  36. 64:06:03:59 · Mobility enhancing equipment -- Definition
  37. 64:06:03:60 · Prosthetic device -- Definition
  38. 64:06:03:61 · Prescriptions -- Definition
  39. 64:06:03:62 · Medical device -- Component, part, or accessory
  40. 64:06:03:63 · Permanent foundation -- Definition
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