S.D. Admin. R. 64:06:02:38

Current through Register Vol. 51, page 64, December 9, 2024

Section 64:06:02:38 - Garage and service stations

Garage and service stations are subject to sales tax. Receipts from the sale of motor fuel subject to motor fuel tax are exempt. Taxable charges include repair work, car washing, towing, greasing, tire patching, storage, and any other services performed in a garage or service station. If a garage or service station employs a second garage or service station to perform services for a customer, the one making the charge to the customer shall report the tax to the state.

S.D. Admin. R. 64:06:02:38

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995; 29 SDR 177, effective 7/2/2003.

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

Law Implemented: SDCL 10-45-5.