S.D. Admin. R. 64:06:03:22.01

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

Section 64:06:03:22.01 - Household pets

Receipts from the sale of household pets are considered sales of tangible personal property and are taxable.

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 15 SDR 58, effective 10/19/1988; transferred from § 64:06:03:22, 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995.

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

Law Implemented: SDCL 10-45-2, 10-45-18, 10-46-16.