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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:56

Maintenance items are not replacement parts -- Definition of maintenance items

Official textsdlegislature.gov

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64:06:03:56. Maintenance items are not replacement parts --
Definition of maintenance items. Maintenance items are not exempt as replacement parts pursuant to SDCL 10-45-20.6 and 10-46-9.6. Maintenance items include oils, filters, antifreeze, windshield wiper fluid, and other fluids.

Last amended: Source: 28 SDR 69, effective November 21, 2001; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-20.6 , 10-46-9.6.

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In this chapter (40 sections)
  1. 64:06:03:36 · Vendors of property used for premiums, advertising, and…
  2. 64:06:03:37 · Railway dining cars -- Airline dining
  3. 64:06:03:38 · School lunches
  4. 64:06:03:39 · Secondhand stores
  5. 64:06:03:40 · Repealed
  6. 64:06:03:41 · Vending machines
  7. 64:06:03:42 · Repealed
  8. 64:06:03:43 · Water and gravel haulers
  9. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  10. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  11. 64:06:03:46 · Wholesale houses
  12. 64:06:03:47 · Repealed
  13. 64:06:03:48 · Mounted agricultural equipment
  14. 64:06:03:49 · Pesticides and fertilizer
  15. 64:06:03:50 · Repealed
  16. 64:06:03:51 · Repealed
  17. 64:06:03:52 · Restaurant supplies
  18. 64:06:03:53 · Off-road vehicles
  19. 64:06:03:54 · Repealed
  20. 64:06:03:55 · Newspapers subject to sales tax and use tax
  21. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  22. 64:06:03:57 · Drugs -- Definition
  23. 64:06:03:58 · Durable medical equipment -- Definition
  24. 64:06:03:59 · Mobility enhancing equipment -- Definition
  25. 64:06:03:60 · Prosthetic device -- Definition
  26. 64:06:03:61 · Prescriptions -- Definition
  27. 64:06:03:62 · Medical device -- Component, part, or accessory
  28. 64:06:03:63 · Permanent foundation -- Definition
  29. 64:26:03:01 · Repealed
  30. 64:26:03:02 · Repealed
  31. 64:26:03:03 · Repealed
  32. 64:26:03:04 · Repealed
  33. 64:26:03:05 · Repealed
  34. 64:26:03:06 · Repealed
  35. 64:26:03:07 · Repealed
  36. 64:26:03:08 · Repealed
  37. 64:26:03:09 · Repealed
  38. 64:26:03:10 · Repealed
  39. 64:26:03:11 · Dividends received from other financial institutions
  40. 64:26:03:12 · Net operating loss carryover
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