64:06:02:94Repairs to rental inventory.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The gross receipts for parts, repairs, maintenance items, and maintenance services on rental inventory are subject to sales or use tax.
Source: 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 centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun