S.D. Admin. R. 64:06:02:15
Gross receipts from the business of car washing or providing car washing service are subject to sales tax. A car wash is the consumer of the supplies and must pay sales tax or use tax on the cost of the supplies in addition to reporting sales tax on gross receipts from washing cars. If only a car washing service is provided and the customer washes the car, the receipts for the use of the facility are subject to sales tax in addition to the receipts from supplies dispensed to a customer by a vending machine. Supplies which are sold to a customer through a vending machine may be purchased exempt from sales tax by the car wash as a resale item.
S.D. Admin. R. 64:06:02:15
General Authority: SDCL 10-45-47.1, 10-46-35.1.
Law Implemented: SDCL 10-45-5, 10-46-2.