S.D. Admin. R. 64:06:03:45

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

Section 64:06:03:45 - Automotive wholesalers and jobbers - Wholesale sales

Wholesalers and jobbers selling automotive parts, paints, lacquers, greases, lubricants, tire patches, cement, and items which become part of a motor vehicle to service stations, garages, or body shops are making wholesale sales, exempt from the sales tax. Such items are considered purchases for resale by the service station, garage, or body shop.

S.D. Admin. R. 64:06:03:45

SL 1975, ch 16, § 1; 11 SDR 1, effective 7/19/1984; 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.