S.D. Admin. R. 64:06:02:63
Current through Register Vol. 50, page 162, June 24, 2024
The gross receipts from tire retreading are subject to sales tax. If tire retreading operators purchase second hand tires and retread them, the sale of the tires is taxable. If the customer furnishes the tire, the entire charge for retreading the tire is subject to sales tax. Materials which become a part of a retread tire may be purchased exempt from tax by the tire shop. Equipment and supplies which do not become a part of a retread tire are subject to sales tax if purchased from a licensed vendor by a tire shop.
S.D. Admin. R. 64:06:02:63
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-5.