S.D. Admin. R. 64:06:02:94

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

Section 64:06:02:94 - Repairs to rental inventory

The gross receipts for parts, repairs, maintenance items, and maintenance services on rental inventory are subject to sales or use tax.

S.D. Admin. R. 64:06:02:94

33 SDR 226, effective 6/27/2007.

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

Law Implemented: SDCL 10-45-1.5, 10-45-20.6.