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64:06
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64:06:03
64:06:03
Products -- Interpretive Rules
Chapter · Administrative Rules of South Dakota ·
View on sdlegislature.gov ↗
Sections (66)
64:06:03:00
Definitions.
64:06:03:01
Agricultural products.
64:06:03:02
Unprocessed agricultural products traded for
64:06:03:03
Eggs traded for groceries not exempt.
64:06:03:04
Alcoholic beverages.
64:06:03:05
Gasoline.
64:06:03:06
Articles made to order.
64:06:03:07
Cigarettes, cigars, and tobacco.
64:06:03:08
Containers to be used for resale are exempt.
64:06:03:09
Containers.
64:06:03:10
Containers delivered with merchandise sold are
64:06:03:11
REA and RTA
64:06:03:12
Stock used for demonstration or personal use.
64:06:03:13
Electric energy and natural or artificial gas.
64:06:03:14
Farm chemicals.
64:06:03:15
Farm machinery.
64:06:03:16
Farm implement dealers -- Repair and replacement
64:06:03:17
Farm machines eligible for special tax --
64:06:03:18
Furs and furriers.
64:06:03:20
Ice.
64:06:03:21
Labels and name plates.
64:06:03:22
Dressed meat.
64:06:03:22.01
Household pets.
64:06:03:23
Machinery and fixtures sold to manufacturers and
64:06:03:23.01
Determination of age of tangible personal
64:06:03:24
Items consumed in a manufacturing process.
64:06:03:25
Component parts of manufactured items.
64:06:03:26
Meals.
64:06:03:27
Memorial dealers.
64:06:03:28
Mining companies.
64:06:03:29
Motor fuels.
64:06:03:30
Motor vehicles.
64:06:03:31
Modular, sectional, and mobile homes.
64:06:03:32
Newsprint and printing supplies.
64:06:03:33
Publications and inserts.
64:06:03:34
Postage.
64:06:03:35
Premiums and gifts.
64:06:03:36
Vendors of property used for premiums,
64:06:03:37
Railway dining cars -- Airline dining.
64:06:03:38
School lunches.
64:06:03:39
Secondhand stores.
64:06:03:40
Signs.
64:06:03:41
Vending machines.
64:06:03:41.01
Municipal sales tax rate on vending machines.
64:06:03:42
Water.
64:06:03:43
Water and gravel haulers.
64:06:03:44
Automotive wholesalers and jobbers -- Retail
64:06:03:45
Automotive wholesalers and jobbers -- Wholesale
64:06:03:46
Wholesale houses.
64:06:03:47
Tangible personal property incidentally used or
64:06:03:48
Mounted agricultural equipment.
64:06:03:49
Pesticides
64:06:03:50
Drugs, articles, medicines, medical supplies,
64:06:03:51
Coupons.
64:06:03:52
Restaurant supplies.
64:06:03:53
Off-road vehicles.
64:06:03:54
Nutritional supplements.
64:06:03:55
Newspapers subject to sales tax and use tax.
64:06:03:56
Maintenance items are not replacement parts --
64:06:03:57
Drugs -- Definition.
64:06:03:58
Durable medical equipment -- Definition.
64:06:03:59
Mobility enhancing equipment -- Definition.
64:06:03:60
Prosthetic device -- Definition.
64:06:03:61
Prescriptions -- Definition.
64:06:03:62
Medical device -- Component, part, or accessory.
64:06:03:63
Permanent foundation -- Definition.