S.D. Admin. R. 64:06:03:32

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

Section 64:06:03:32 - Newsprint and printing supplies

The purchase of raw newspaper is exempt. All other purchases of materials used in printing, such as type and printing equipment, are subject to sales or use tax, except such items which are purchased for resale.

S.D. Admin. R. 64:06:03:32

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

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

Law Implemented: SDCL 10-45-2, 10-46-9.