S.D. Admin. R. 64:06:02:43

Current through Register Vol. 50, page 162, June 24, 2024

Section 64:06:02:43 - Machine work

Sales tax applies to charges of machine shops and other similar businesses for fabrication of tangible personal property for consumers.

Fabrication includes any operation which results in creation or production of an article or which is a step in a process or series of operations resulting in creation or production of an article.

Sales tax applies to the gross receipts of machine works from retail sales of tangible personal property and from repair services.

S.D. Admin. R. 64:06:02:43

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, 10-45-5, 10-46-9.