S.D. Admin. R. 64:06:01:74
The sale of any personal care service shall be sourced at the location where the service is performed, which is the same location where the service is received by the purchaser. The service is received by the purchaser either at the seller's location according to subdivision 64:06:01:63(1) or the purchaser's location according to subdivision 64:06:01:63(2). For the purpose of this rule the term, personal care services, means any service performed on the physical human body. However, any funeral service or personal care service that is available at multiple locations pursuant to a single payment is exempt from the provisions of this section.
S.D. Admin. R. 64:06:01:74
General Authority: SDCL 10-45-108.
Law Implemented: SDCL 10-45-108.
Example:
AZ, a customer in South Dakota, contacts a massage therapist located outside South Dakota for a therapeutic massage. AZ requests that the therapist perform the massage at her residence in South Dakota. The therapist travels to AZ's residence to perform the massage. AZ receives, or makes first use of, the service in South Dakota where the massage is performed; therefore the sale is sourced to South Dakota.