S.D. Admin. R. 64:06:02:18

Current through Register Vol. 51, page 62, December 2, 2024

Section 64:06:02:18 - Coin operated laundries - Consumers

Coin operated laundries are consumers of electricity, any product transferred electronically, and other tangible supplies or equipment which purchased for providing their service and must pay sales tax to suppliers on such items or use tax to the state. Soap and other items which are dispensed to a customer and a charge made to the customer may be purchased exempt from tax as items for resale, however the gross receipts from items of tangible property or any product transferred electronically dispensed by a coin operated laundry are subject to sales tax.

S.D. Admin. R. 64:06:02:18

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

Law Implemented: SDCL 10-45-2, 10-45-2.4, 10-46-2, 10-46-2.2.