S.D. Admin. R. 64:06:02:39

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:06:02:39 - Garage and service stations - Resale

Garages and service stations may purchase items for resale exempt from sales tax. Supplies which are consumed by a garage or service station and equipment are subject to sales tax when purchased from a supplier.

S.D. Admin. R. 64:06:02:39

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

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

Law Implemented: SDCL 10-45-2, 10-46-2, 10-46-9.