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64:06
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64:06:02
64:06:02
Services -- Interpretive Rules
Chapter · Administrative Rules of South Dakota ·
View on sdlegislature.gov ↗
Sections (125)
64:06:02:01
Abstractors.
64:06:02:02
Accountants and bookkeepers.
64:06:02:03
Advertising.
64:06:02:03.01
Advertising payments.
64:06:02:03.02
Advertising cooperatives.
64:06:02:04
Architects.
64:06:02:05
Attorneys, physicists, meteorologists,
64:06:02:06
Auctioneers and agents -- Pawnbrokers --
64:06:02:06.01
Community sales, auction houses, and public
64:06:02:06.02
Consignment sales are retail sales.
64:06:02:06.03
Auctioneer
64:06:02:07
Barber and beauty shops.
64:06:02:07.01
Independent contractors.
64:06:02:08
Blacksmiths and welders.
64:06:02:09
Bootblacks.
64:06:02:10
Campgrounds or trailer parks.
64:06:02:11
Concessions at carnivals, circuses, and show
64:06:02:12
Carpenters.
64:06:02:13
Carpenters -- Repair services taxable.
64:06:02:14
Carpet installation.
64:06:02:15
Car washing.
64:06:02:16
Cleaners, dryers, and laundries.
64:06:02:17
Coin operated laundries -- Fees.
64:06:02:18
Coin operated laundries -- Consumers.
64:06:02:19
Communication service.
64:06:02:20
Communication service -- Exempt charges.
64:06:02:20.01
Sale of telephone directories.
64:06:02:21
Communication service -- Billing and collection.
64:06:02:21.01
Communication service -- 800-number telephone
64:06:02:21.02
Communication service -- Cellular telephone
64:06:02:22
Communication service -- Radio stations.
64:06:02:22.01
Satellite systems.
64:06:02:23
Transferred to
64:06:02:24
Transferred to
64:06:02:25
Transferred to
64:06:02:26
Transferred to
64:06:02:26.01
Contractor defined.
64:06:02:26.02
Transferred to
64:06:02:27
Decorators, painters, and paperhangers.
64:06:02:28
Dentists and dental laboratories.
64:06:02:29
Electricians.
64:06:02:30
Electricians -- Repair services.
64:06:02:31
Exterminators -- Taxable services -- Consumers.
64:06:02:32
Florists and nursery operators.
64:06:02:32.01
Seeding and sodding.
64:06:02:33
Transportation service.
64:06:02:34
Freight, delivery, and other transportation
64:06:02:34.01
Resale of transportation services.
64:06:02:34.02
City garbage haulers not exempt from tax.
64:06:02:34.03
Chartered flights.
64:06:02:34.04
Suburban area defined.
64:06:02:34.05
Origin and destination.
64:06:02:34.06
Transportation company defined.
64:06:02:34.07
Transportation service defined.
64:06:02:34.08
Exempt fuel transportation.
64:06:02:34.09
Small package delivery companies.
64:06:02:34.10
Resale
64:06:02:35
Freight -- F.
64:06:02:36
Freight -- F.
64:06:02:37
Funeral directors, undertakers, and morticians.
64:06:02:38
Garage and service stations.
64:06:02:38.01
Tax on towing services.
64:06:02:39
Garage and service stations -- Resale.
64:06:02:40
Janitorial supplies and services.
64:06:02:41
Jewelers and watch repair.
64:06:02:42
Linen and towel supply.
64:06:02:43
Machine work.
64:06:02:44
Mattress rebuilding.
64:06:02:45
Oculists and ophthalmologists.
64:06:02:46
Optometrists.
64:06:02:47
Opticians.
64:06:02:48
Oculists and optometrists -- Property incidentally consumed.
64:06:02:49
Optical supply houses and opticians.
64:06:02:50
Pawnbrokers.
64:06:02:51
Pet grooming.
64:06:02:52
Photographers, photo developers, and finishers.
64:06:02:53
Practitioners in healing arts.
64:06:02:54
Piano tuners.
64:06:02:55
Plumbers and plumbing contractors -- Retail
64:06:02:56
Plumbers -- Installation and repair.
64:06:02:57
Printers, engravers, multigraphers,
64:06:02:58
Repair services.
64:06:02:59
Retirement and nursing homes.
64:06:02:60
Shoe repairers.
64:06:02:61
Sign painters.
64:06:02:62
Tax return preparation.
64:06:02:63
Tire treading.
64:06:02:64
Upholsterers.
64:06:02:65
Sales to veterinarians.
64:06:02:66
Sales by veterinarians.
64:06:02:67
Warranty parts and service.
64:06:02:68
Well drillers.
64:06:02:69
Amusements and athletic contests.
64:06:02:70
Amusement devices -- Mechanical.
64:06:02:71
Hospitals -- Nonprofit, charitable, private.
64:06:02:72
Hospitals -- Taxable charges and subsistence.
64:06:02:73
Hospitals -- Nontaxable charges.
64:06:02:74
Hospitals -- License required -- Purchases for
64:06:02:75
Lodging establishments.
64:06:02:76
Specialty cleaners.
64:06:02:77
Reserved.
64:06:02:78
Computer services -- Software.
64:06:02:79
Computer services -- Software -- Prewritten
64:06:02:80
Computer services -- Computer programming.
64:06:02:81
Location of use of services.
64:06:02:81.01
Taxability
64:06:02:82
Accessories, equipment, and repair or
64:06:02:83
Rental facilities.
64:06:02:84
Hunting and fishing rights.
64:06:02:85
Real estate brokers.
64:06:02:86
Marina defined.
64:06:02:87
Taxation of persons providing medical expert
64:06:02:88
Travel
64:06:02:89
Professional employer organization -- Definition
64:06:02:89.01
Application
64:06:02:90
Definition of terms.
64:06:02:91
Default sourcing rule for telecommunications
64:06:02:92
Rules for sourcing specific telecommunications
64:06:02:93
Exemption of continuing education programs.
64:06:02:94
Repairs to rental inventory.
64:06:02:95
Definition of telecommunications services.
64:06:02:96
Definition of ancillary services.
64:06:02:97
Definition of interstate telecommunications
64:06:02:98
Application
64:06:02:99
Application