S.D. Admin. R. 64:06:02:52

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

Section 64:06:02:52 - Photographers, photo developers, and finishers

Gross receipts from photography, photo developing, finishing, and tinting are taxable. Sales of photostat copies by a photostat producer, frames, films, and other articles at retail are sales of tangible property subject to sales tax. Sales of photographs by commercial or portrait photographers are taxable. Sales of equipment to a photographer and supplies which do not become part of the product ultimately passing to a customer are subject to sales or use tax.

S.D. Admin. R. 64:06:02:52

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 18 SDR 3, effective 7/14/1991; 21 SDR 219, effective 7/1/1995.

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

Law Implemented: SDCL 10-45-5, 10-45-12.1, 10-45-20, 10-46-2.