S.D. Admin. R. 64:06:02:45

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

Section 64:06:02:45 - Oculists and ophthalmologists

Services of oculists and ophthalmologists are not subject to sales tax if they render professional services confined to examination, surgery, and treatment of the eyes.

S.D. Admin. R. 64:06:02:45

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.

Law Implemented: SDCL 10-45-2, 10-45-4, 10-45-12.1.