Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:21 - Labels and name plates

S.D. Admin. R. 64:06:03:21

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Current through Register Vol. 50, page 162, June 24, 2024
Section 64:06:03:21 - Labels and name plates

Sales of labels and name plates are taxable if made to a consumer or user. Price labels, content labels, and description labels sold to manufacturers or retailers for attachment to property to be sold at retail are not subject to sales or use tax.

S.D. Admin. R. 64:06:03:21

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 19 SDR 42, effective 9/29/1992; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1, 10-46-35.1.

Law Implemented: SDCL 10-45-2, 10-46-2.