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

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

Section 64:06:02:64 - Upholsterers

Persons engaged in reupholstering furniture belonging to others are engaged in repair service subject to sales tax. An upholsterer must report tax on receipts from customers for the service and materials. Materials which become part of repaired furniture may be purchased exempt, but supplies and equipment are subject to sales or use tax.

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

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, 10-46-35.1.

Law Implemented: SDCL 10-45-5.