South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:45 — Automotive wholesalers and jobbers -- Wholesale sales

64:06:03:45. Automotive wholesalers and jobbers -- Wholesale
sales. Wholesalers and jobbers selling automotive parts, paints, lacquers,
greases, lubricants, tire patches, cement, and items which become part of a
motor vehicle to service stations, garages, or body shops are making wholesale
sales, exempt from the sales tax. Such items are considered purchases for
resale by the service station, garage, or body shop.

Last amended: Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 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.

Source: official text