Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:57 - Printers, engravers, multigraphers, and mimeographers

S.D. Admin. R. 64:06:02:57

Download
PDF
Current through Register Vol. 51, page 43, September 23, 2024
Section 64:06:02:57 - Printers, engravers, multigraphers, and mimeographers

Printers, engravers, multigraphers, and mimeographers shall pay sales tax on the full charges made by them for their work unless the work is done for resale. Sales tax applies to charges for printing books, pamphlets, and brochures; to charges for setting copy in type and assembling art work plate in form; to engravers' charges for making metal plates; and to electrotypers' charges for making electrotypes or matrices.

S.D. Admin. R. 64:06:02:57

SL 1975, ch 16, § 1; 7 SDR 80, effective 2/22/1981; 11 SDR 1, effective 7/19/1984; 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, 10-45-5.2.