ARSD § 64:06:03:44 — Automotive wholesalers and jobbers -- Retail sales

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.