South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:14 — Furnishing of equipment

64:07:01:14. Furnishing
of equipment. A contractor, by separate contract, who furnishes equipment
which is not essential to the realty improvement or structure and is not
permanently attached to the realty is considered as
making sales of tangible personal property. The sales of such equipment are
subject to sales or use tax unless they are sold to a tax exempt entity.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:24, 24 SDR 43, effective October 13, 1997. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2.

Source: official text