S.D. Admin. R. 64:06:02:44
Current through Register Vol. 51, page 62, December 2, 2024
Mattress rebuilding is a repair service subject to sales tax because it restores tangible personal property to or near its former condition. The entire charge for rebuilding a mattress is subject to sales tax. Materials which become part of a mattress may be purchased exempt from tax by the mattress rebuilder because they pass ultimately to the customer. Other equipment and supplies purchased by a mattress rebuilder are subject to sales or use tax.
S.D. Admin. R. 64:06:02:44
General Authority: SDCL 10-45-47.1, 10-46-35.1.
Law Implemented: SDCL 10-45-5, 10-46-2.