Chapter 64:06:02 — SERVICES -- INTERPRETIVE RULES

Rule 64:06:02:34.07 Transportation service defined. 64:06:02:34.07. Transportation service defined. A transportation service is the movement of persons. Source: 23 SDR 2, effective July 15, 1996; 30 SDR 211, effective July 1, 2004. General Authority:SDCL 10-45-47.1(3). Law Implem…

Rule 64:06:02:34.08 Repealed. 64:06:02:34.08. Exempt fuel transportation.Repealed. Source: 23 SDR 2, effective July 15, 1996; repealed, 30 SDR 211, effective July 1, 2004.

Rule 64:06:02:34.09 Repealed. 64:06:02:34.09. Small package delivery companies.Repealed. Source: 23 SDR 2, effective July 15, 1996; repealed, 24 SDR 43, effective October 13, 1997.

Rule 64:06:02:34.10 Resale of solid waste tipping fees. 64:06:02:34.10. Resale of solid waste tipping fees. Tipping fees charged at a landfill, dump, material recovery facility, transfer station, recycling site, rubble site, or other similar site to a commercial solid waste carri…

Rule 64:06:02:35 Repealed. 64:06:02:35. Freight -- F.O.B. source of supply.Repealed. Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975.

Rule 64:06:02:36 Repealed. 64:06:02:36. Freight -- F.O.B. destination.Repealed. Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975.

Rule 64:06:02:37 Repealed. 64:06:02:37. Funeral directors, undertakers, and morticians.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:38 Garage and service stations. 64:06:02:38. Garage and service stations. Garage and service stations are subject to sales tax. Receipts from the sale of motor fuel subject to motor fuel tax are exempt. Taxable charges include repair work, car washing, towing, greas…

Rule 64:06:02:38.01 Tax on towing services. 64:06:02:38.01. Tax on towing services. State sales tax and municipal sales tax on a towing service shall be determined by the destination of the vehicle towed. Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1…

Rule 64:06:02:39 Garage and service stations -- Resale. 64:06:02:39. Garage and service stations -- Resale. Garages and service stations may purchase items for resale exempt from sales tax. Supplies which are consumed by a garage or service station and equipment are subject to sa…

Rule 64:06:02:40 Janitorial supplies and services. 64:06:02:40. Janitorial supplies and services. Gross receipts from engaging in the business of furnishing janitorial supplies or services are subject to sales tax. A janitorial business is the consumer of supplies and equipment a…

Rule 64:06:02:41 Jewelers and watch repair. 64:06:02:41. Jewelers and watch repair. Gross receipts from retail sales of jewelry and other merchandise by a jewelry store are subject to sales tax. Charges for repair services by a jeweler or watch repair person are also subject to s…

Rule 64:06:02:42 Linen and towel supply. 64:06:02:42. Linen and towel supply. Gross receipts of a linen and towel supply business are taxable. Taxable receipts include those received from the sale of products and charges for rental or use of supplies. Charges to cafes and others …

Rule 64:06:02:43 Machine work. 64:06:02:43. Machine work. Sales tax applies to charges of machine shops and other similar businesses for fabrication of tangible personal property for consumers. Fabrication includes any operation which results in creation or production of an artic…

Rule 64:06:02:44 Mattress rebuilding. 64:06:02:44. Mattress rebuilding. Mattress rebuilding is a repair service subject to sales tax because it restores tangible personal property to or near its former condition. The entire charge for rebuilding a mattress is subject to sales tax…

Rule 64:06:02:45 Oculists and ophthalmologists. 64:06:02:45. Oculists and ophthalmologists. Services of oculists and ophthalmologists are not subject to sales tax if they render professional services confined to examination, surgery, and treatment of the eyes. Source: SL 1975, ch…

Rule 64:06:02:46 Repealed. 64:06:02:46. Optometrists.Repealed. Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:02:47 Repealed. 64:06:02:47. Opticians.Repealed. Source: SL 1975, ch 16, § 1; repealed, 2 SDR 40, effective December 8, 1975.

Rule 64:06:02:48 Repealed. 64:06:02:48. Oculists and optometrists -- Property incidentally consumed.Repealed. Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984.

Rule 64:06:02:49 Repealed. 64:06:02:49. Optical supply houses and opticians.Repealed. Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 7 SDR 80, effective February 22, 1981; 11 SDR 1, effective July 19, 1984; repealed, 12 SDR 111, effective January 12, 1986.

Rule 64:06:02:50 Pawnbrokers. 64:06:02:50. Pawnbrokers. As used in this section, "pawnbroker" means a person who is primarily engaged in the business of lending money and who accepts tangible personal property or any product transferred electronically as security for the loan. If…

Rule 64:06:02:51 Pet grooming. 64:06:02:51. Pet grooming. Gross receipts from engaging in the business of clipping, styling, or manicuring household pets are subject to sales tax. Taxable gross includes items of merchandise sold and the service performed. Persons or firms providi…

Rule 64:06:02:52 Photographers, photo developers, and finishers. 64:06:02:52. Photographers, photo developers, and finishers. Gross receipts from photography, photo developing, finishing, and tinting are taxable. Sales of photostat copies by a photostat producer, frames, films, a…

Rule 64:06:02:53 Practitioners in healing arts. 64:06:02:53. Practitioners in healing arts. Charges for professional services by physicians, surgeons, chiropractors, podiatrists, osteopaths, and physical therapists are not taxable. Sales of tangible personal property and any prod…

Rule 64:06:02:54 Repealed. 64:06:02:54. Piano tuners.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988.

Rule 64:06:02:55 Repealed. 64:06:02:55. Plumbers and plumbing contractors -- Retail sales.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 15 SDR 58, effective October 19, 1988.

Rule 64:06:02:56 Repealed. 64:06:02:56. Plumbers -- Installation and repair.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:57 Printers, engravers, multigraphers, and mimeographers. 64:06:02:57. Printers, engravers, multigraphers, and mimeographers. Printers, engravers, multigraphers, and mimeographers shall pay sales tax on the full charges made by them for their work unless the work is…

Rule 64:06:02:58 Repair services. 64:06:02:58. Repair services. All charges for repair services, including maintenance agreements, are subject to sales tax. Repair of personal property or any product transferred electronically is a service in which property is restored to or near…

Rule 64:06:02:59 Retirement and nursing homes. 64:06:02:59. Retirement and nursing homes. If tangible personal property or any product transferred electronically, including food, is furnished to residents by the operator of a retirement or nursing home, a taxable retail sale is m…

Rule 64:06:02:60 Shoe repairers. 64:06:02:60. Shoe repairers. Gross receipts from repair services of shoe repairers are subject to sales tax. If shoes or other merchandise are sold such items are also subject to sales tax. Repair supplies such as soles and heels may be purchased …

Rule 64:06:02:61 Repealed. 64:06:02:61. Sign painters.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:62 Repealed. 64:06:02:62. Tax return preparation.Repealed. Source: SL 1975, ch 16, § 1; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:63 Tire treading. 64:06:02:63. Tire treading. The gross receipts from tire retreading are subject to sales tax. If tire retreading operators purchase second hand tires and retread them, the sale of the tires is taxable. If the customer furnishes the tire, the entire…

Rule 64:06:02:64 Upholsterers. 64:06:02:64. Upholsterers. Persons engaged in reupholstering furniture belonging to others are engaged in repair service subject to sales tax. An upholsterer must report tax on receipts from customers for the service and materials. Materials which b…

Rule 64:06:02:65 Sales to veterinarians. 64:06:02:65. Sales to veterinarians. Veterinarians are primarily engaged in the business of rendering professional services to the owners of animals through the diagnosis, medication, and treatment of such animals and the performance of su…

Rule 64:06:02:66 Repealed. 64:06:02:66. Sales by veterinarians.Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 23 SDR 118, effective January 27, 1997.

Rule 64:06:02:67 Repealed. 64:06:02:67. Warranty parts and service.Repealed. Source: SL 1975, ch 16, § 1; repealed, 5 SDR 60, effective January 25, 1979.

Rule 64:06:02:68 Repealed. 64:06:02:68. Well drillers.Repealed. Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 19 SDR 42, effective September 29, 1992.

Rule 64:06:02:69 Repealed. 64:06:02:69. Amusements and athletic contests.Repealed. Source: 2 SDR 2, effective July 17, 1975; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:70 Amusement devices -- Mechanical. 64:06:02:70. Amusement devices -- Mechanical. The operators or owners of coin operated mechanical machines and devices which are placed in businesses belonging to others are retailers and must hold a retail sales tax license to re…

Rule 64:06:02:71 Repealed. 64:06:02:71. Hospitals -- Nonprofit, charitable, private.Repealed. Source: 2 SDR 2, effective July 17, 1975; repealed, 7 SDR 80, effective February 22, 1981.

Rule 64:06:02:72 Hospitals -- Taxable charges and subsistence. 64:06:02:72. Hospitals -- Taxable charges and subsistence. The sale of food and all other items of tangible personal property or any product transferred electronically to hospital patients (except those sales exempted…

Rule 64:06:02:73 Hospitals -- Nontaxable charges. 64:06:02:73. Hospitals -- Nontaxable charges. Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax. Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 19…

Rule 64:06:02:74 Hospitals -- License required -- Purchases for members or employees taxable. 64:06:02:74. Hospitals -- License required -- Purchases for members or employees taxable. Hospitals must hold a sales tax license and file returns on forms provided by the department. Sa…

Rule 64:06:02:75 Lodging establishments. 64:06:02:75. Lodging establishments. Sales of supplies and equipment to a lodging establishment are taxable. Lodging establishments are the consumers of supplies and equipment which are consumed or used by them in rendering their services.…

Rule 64:06:02:76 Specialty cleaners. 64:06:02:76. Specialty cleaners. Gross receipts from the business of furnishing specialty cleaning services are subject to sales tax. A specialty cleaner is one which holds itself out to the public as providing any cleaning service. A specialt…