64:06:01:74Sourcing
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
rules of personal care services. The sale of any personal care service shall be sourced at the location where the service is performed, which is the same location where the service is received by the purchaser. The service is received by the purchaser either at the seller's location according to subdivision 64:06:01:63(1) or the purchaser's location according to subdivision 64:06:01:63(2). For the purpose of this rule the term, personal care services, means any service performed on the physical human body. However, any funeral service or personal care service that is available at multiple locations pursuant to a single payment is exempt from the provisions of this section.
Source: 38 SDR 214, effective June 21, 2012