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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:14

Furnishing of equipment

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:06:01:68 · Sourcing rules for direct mailing
  2. 64:06:01:69 · Repealed
  3. 64:06:01:70 · Delivery charges
  4. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  5. 64:06:01:72 · Sourcing software term license and subscriptions
  6. 64:06:01:73 · Definition of terms
  7. 64:06:01:74 · Sourcing rules of personal care services
  8. 64:07:01:01 · Repealed
  9. 64:07:01:02 · Gross receipts explained
  10. 64:07:01:03 · Repealed
  11. 64:07:01:04 · Repealed
  12. 64:07:01:05 · Repealed
  13. 64:07:01:06 · Real property repairs
  14. 64:07:01:07 · Repealed
  15. 64:07:01:08 · "Sweat equity."
  16. 64:07:01:09 · Repealed
  17. 64:07:01:10 · Contractors to furnish information on subcontractors
  18. 64:07:01:11 · Contractors and subcontractors to furnish information on…
  19. 64:07:01:12 · Tax return filing dates for contractors
  20. 64:07:01:13 · Contractors as consumers of construction supplies
  21. 64:07:01:14 · Furnishing of equipment
  22. 64:07:01:15 · Contracts with governmental agencies
  23. 64:07:01:16 · Construction equipment
  24. 64:07:01:17 · Gross receipts defined
  25. 64:07:01:18 · Repealed
  26. 64:07:01:19 · Bond
  27. 64:07:01:20 · Application of contractors' excise tax to projects…
  28. 64:09:01:01 · Use tax law -- Procedure
  29. 64:09:01:02 · Repealed
  30. 64:09:01:03 · Repealed
  31. 64:09:01:04 · Exemption of property brought in for personal use of…
  32. 64:09:01:05 · Repealed
  33. 64:09:01:06 · Exemption of raw materials and parts for manufacture of…
  34. 64:09:01:07 · Repealed
  35. 64:09:01:08 · Repealed
  36. 64:09:01:09 · Property sold here used in interstate commerce
  37. 64:09:01:10 · Repealed
  38. 64:09:01:11 · Repealed
  39. 64:09:01:12 · Repealed
  40. 64:09:01:13 · Repealed
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