Chapter 64:06:02 - Services - Interpretive rules
- Section 64:06:02:01 and 64:06:02:02 - Accountants and bookkeepers.Repealed
- Section 64:06:02:03 - Advertising
- Section 64:06:02:03.01 - Advertising payments
- Section 64:06:02:03.02 - Advertising cooperatives
- Section 64:06:02:04 to 64:06:02:06.01 - Repealed
- Section 64:06:02:06.02 - Consignment sales are retail sales
- Section 64:06:02:06.03 - Auctioneer sales not casual or occasional sales
- Section 64:06:02:07 - Barber and beauty shops
- Section 64:06:02:07.01 - Independent contractors
- Section 64:06:02:08 - Blacksmiths and welders
- Section 64:06:02:09 - Bootblacks.Repealed
- Section 64:06:02:10 - Campgrounds or trailer parks
- Section 64:06:02:11 - Concessions at carnivals, circuses, and show troupes
- Section 64:06:02:12 to 64:06:02:14 - Repealed
- Section 64:06:02:15 - Car washing
- Section 64:06:02:16 - Cleaners, dryers, and laundries
- Section 64:06:02:17 - Coin operated laundries - Fees.Repealed
- Section 64:06:02:18 - Coin operated laundries - Consumers
- Section 64:06:02:19 - Communication service.Repealed
- Section 64:06:02:20 - Communication service - Exempt charges
- Section 64:06:02:20.01 - Sale of telephone directories
- Section 64:06:02:21 - Communication service - Billing and collection
- Section 64:06:02:21.01 and 64:06:02:21.02 - Communication service - Cellular telephone services.Repealed
- Section 64:06:02:22 - Communication service - Radio stations
- Section 64:06:02:22.01 - Satellite systems
- Section 64:06:02:23 to 64:06:02:26 - Transferred
- Section 64:06:02:26.01 - Contractor defined.Repealed
- Section 64:06:02:26.02 - Transferred
- Section 64:06:02:27 - Decorators, painters, and paperhangers.Repealed
- Section 64:06:02:28 - Dentists and dental laboratories
- Section 64:06:02:29 and 64:06:02:30 - Electricians - Repair services.Repealed
- Section 64:06:02:31 - Exterminators - Taxable services - Consumers
- Section 64:06:02:32 - Florists and nursery operators
- Section 64:06:02:32.01 - Seeding and sodding
- Section 64:06:02:33 - Transportation service.Repealed
- Section 64:06:02:34 - Freight, delivery, and other transportation charges
- Section 64:06:02:34.01 and 64:06:02:34.02 64:06:02:34.01 and 64:06:02:34.02 - City garbage haulers not exempt from tax.Repealed
- Section 64:06:02:34.03 - Chartered flights
- Section 64:06:02:34.04 and 64:06:02:34.05 64:06:02:34.04 and 64:06:02:34.05 - Origin and destination.Repealed
- Section 64:06:02:34.06 - Transportation company defined
- Section 64:06:02:34.07 - Transportation service defined
- Section 64:06:02:34.08 and 64:06:02:34.09 - Small package delivery companies.Repealed
- Section 64:06:02:34.10 - Resale of solid waste tipping fees
- Section 64:06:02:35 to 64:06:02:37 - Repealed
- Section 64:06:02:38 - Garage and service stations
- Section 64:06:02:38.01 - Tax on towing services
- Section 64:06:02:39 - Garage and service stations - Resale
- Section 64:06:02:40 - Janitorial supplies and services
- Section 64:06:02:41 - Jewelers and watch repair
- Section 64:06:02:42 - Linen and towel supply
- Section 64:06:02:43 - Machine work
- Section 64:06:02:44 - Mattress rebuilding
- Section 64:06:02:45 - Oculists and ophthalmologists
- Section 64:06:02:46 to 64:06:02:49 - Repealed
- Section 64:06:02:50 - Pawnbrokers
- Section 64:06:02:51 - Pet grooming
- Section 64:06:02:52 - Photographers, photo developers, and finishers
- Section 64:06:02:53 - Practitioners in healing arts
- Section 64:06:02:54 to 64:06:02:56 - Repealed
- Section 64:06:02:57 - Printers, engravers, multigraphers, and mimeographers
- Section 64:06:02:58 - Repair services
- Section 64:06:02:59 - Retirement and nursing homes
- Section 64:06:02:60 - Shoe repairers
- Section 64:06:02:61 and 64:06:02:62 - Tax return preparation.Repealed
- Section 64:06:02:63 - Tire treading
- Section 64:06:02:64 - Upholsterers
- Section 64:06:02:65 - Sales to veterinarians
- Section 64:06:02:66 to 64:06:02:69 - Repealed
- Section 64:06:02:70 - Amusement devices - Mechanical
- Section 64:06:02:71 - Hospitals - Nonprofit, charitable, private.Repealed
- Section 64:06:02:72 - Hospitals - Taxable charges and subsistence
- Section 64:06:02:73 - Hospitals - Nontaxable charges
- Section 64:06:02:74 - Hospitals - License required - Purchases for members or employees taxable
- Section 64:06:02:75 - Lodging establishments
- Section 64:06:02:76 - Specialty cleaners
- Section 64:06:02:77 - Reserved
- Section 64:06:02:78 - Computer services - Software
- Section 64:06:02:79 - Computer services - Software - Prewritten programs
- Section 64:06:02:80 - Computer services - Computer programming
- Section 64:06:02:81 - Location of use of services.Repealed
- Section 64:06:02:81.01 - Taxability of nonresident attorneys services used in South Dakota
- Section 64:06:02:82 - Accessories, equipment, and repair or replacement parts on motor vehicles
- Section 64:06:02:83 - Rental facilities
- Section 64:06:02:84 - Hunting and fishing rights
- Section 64:06:02:85 - Real estate brokers
- Section 64:06:02:86 - Marina defined
- Section 64:06:02:87 - Taxation of persons providing medical expert testimony or consulting services
- Section 64:06:02:88 - Travel agency reservation services
- Section 64:06:02:89 - Professional employer organization - Definition of co-employment relationship
- Section 64:06:02:89.01 - Application for a professional employer organization permit
- Section 64:06:02:90 - Definition of terms
- Section 64:06:02:91 - Default sourcing rule for telecommunications services
- Section 64:06:02:92 - Rules for sourcing specific telecommunications services
- Section 64:06:02:93 - Exemption of continuing education programs
- Section 64:06:02:94 - Repairs to rental inventory
- Section 64:06:02:95 to 64:06:02:97 - Repealed
- Section 64:06:02:98 - Application of municipal gross receipts tax to fitness clubs
- Section 64:06:02:99 - Application of tourism tax to fitness clubs