South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:56 — Maintenance items are not replacement parts -- Definition of maintenance items

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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.

Source: official text