S.D. Admin. R. 64:06:03:18

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

Section 64:06:03:18 - Furs and furriers

Sales of furs to customers are taxable. Receipts from repairing, altering, or cleaning fur garments are subject to sales tax. Charges for storing furs are taxable.

S.D. Admin. R. 64:06:03:18

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