64:06:01:08.04Services performed on property held for sale.

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

The repair of tangible personal property held for sale or the installment of replacement parts in tangible personal property that is held for sale are considered to be services for resale. Receipts from the sale of services for resale are not subject to sales tax if the purchaser furnishes an exemption certificate.

Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007.

General Authority

SDCL 10-45-47.1 ↗
Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data center
Amended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fair
Amended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
SDCL 10-46-35.1 ↗

Law Implemented

SDCL 10-45-1 ↗
Amended by HB1281 (2026) — reduce the sales and use tax rates on food, to increase the rates for certain ta
Amended by SB164 (2024) — lower the state sales tax rate and the state use tax rate on food to zero percen
Amended by SJR510 (2024) — To refer to the voters the question of whether this state should lower the state
Amended by HB1075 (2023) — lower the state sales tax rate and the state use tax rate on food to zero percen
Amended by HB1095 (2023) — lower the state sales tax rate and the state use tax rate on food to two and one
Amended by HB1096 (2023) — lower the state sales tax rate and the state use tax rate on food to three and o
Amended by HB1159 (2023) — exempt feminine hygiene products from the state sales tax.
Amended by SB166 (2022) — reduce the rate of gross receipts tax on certain food.
Amended by SB104 (2021) — reduce the rate of sales tax on certain food.
Amended by HB1160 (2020) — to remove the tax exemption for cosmetic medical procedures.
SDCL 10-45-20 ↗
SDCL 10-45-4 ↗
SDCL 10-45-4.1 ↗
SDCL 10-46-2.1 ↗
Amended by HB1281 (2026) — reduce the sales and use tax rates on food, to increase the rates for certain ta
Amended by HB1308 (2026) — reduce certain property taxes for owner-occupied property, and to increase the r
Amended by SB99 (2026) — create the property tax local effort replacement fund, to reduce certain propert
Amended by SJR507 (2026) — proposing and submitting to the voters at the next general election, an amendmen
Amended by HB1019 (2025) — Eliminate certain property taxes levied on owner-occupied single-family dwelling
Amended by SB121 (2025) — Reduce maximum values for certain property taxes levied on owner-occupied single
Amended by SB164 (2024) — lower the state sales tax rate and the state use tax rate on food to zero percen
Amended by SJR510 (2024) — To refer to the voters the question of whether this state should lower the state
Amended by HB1137 (2023) — reduce certain gross receipts tax rates and a use tax rate, and to repeal a cond
Amended by HB1202 (2020) — revise provisions regarding certain sales and use tax rates.

← 64:06:01:08.03 64:06:01:09 →