Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:73 - Hospitals - Nontaxable charges

S.D. Admin. R. 64:06:02:73

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Current through Register Vol. 51, page 71, January 6, 2025
Section 64:06:02:73 - Hospitals - Nontaxable charges

Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax.

S.D. Admin. R. 64:06:02:73

2 SDR 2, effective 7/17/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 29 SDR 177, effective 7/2/2003.

General Authority: SDCL 10-45-47.1(3).

Law Implemented: SDCL 10-45-7, 10-45-14, 10-45-14.1.

Examples: Examples of nontaxable charges include: oxygen, anesthetics, intravenous solutions, plasma, drugs, antibiotics, operating room anesthetist, blood transfusions, nursery, laboratory, delivery room, basal metabolism, treatments and x-rays.