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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:45

Automotive wholesalers and jobbers -- Wholesale sales

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:06:03:25 · Component parts of manufactured items
  2. 64:06:03:26 · Meals
  3. 64:06:03:27 · Memorial dealers
  4. 64:06:03:28 · Mining companies
  5. 64:06:03:29 · Repealed
  6. 64:06:03:30 · Repealed
  7. 64:06:03:31 · Repealed
  8. 64:06:03:32 · Newsprint and printing supplies
  9. 64:06:03:33 · Publications and inserts
  10. 64:06:03:34 · Repealed
  11. 64:06:03:35 · Premiums and gifts
  12. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  13. 64:06:03:37 · Railway dining cars -- Airline dining
  14. 64:06:03:38 · School lunches
  15. 64:06:03:39 · Secondhand stores
  16. 64:06:03:40 · Repealed
  17. 64:06:03:41 · Vending machines
  18. 64:06:03:42 · Repealed
  19. 64:06:03:43 · Water and gravel haulers
  20. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  21. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  22. 64:06:03:46 · Wholesale houses
  23. 64:06:03:47 · Repealed
  24. 64:06:03:48 · Mounted agricultural equipment
  25. 64:06:03:49 · Pesticides and fertilizer
  26. 64:06:03:50 · Repealed
  27. 64:06:03:51 · Repealed
  28. 64:06:03:52 · Restaurant supplies
  29. 64:06:03:53 · Off-road vehicles
  30. 64:06:03:54 · Repealed
  31. 64:06:03:55 · Newspapers subject to sales tax and use tax
  32. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  33. 64:06:03:57 · Drugs -- Definition
  34. 64:06:03:58 · Durable medical equipment -- Definition
  35. 64:06:03:59 · Mobility enhancing equipment -- Definition
  36. 64:06:03:60 · Prosthetic device -- Definition
  37. 64:06:03:61 · Prescriptions -- Definition
  38. 64:06:03:62 · Medical device -- Component, part, or accessory
  39. 64:06:03:63 · Permanent foundation -- Definition
  40. 64:26:03:01 · Repealed
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