64:06:03:25Component parts of manufactured items.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Gross receipts from sales to manufacturers, producers, or processors of tangible personal property or any product transferred electronically which enters into and becomes an ingredient or component part of the tangible personal property which they manufacture, produce, or process are not taxable. The fact that the article manufactured, produced, or processed is in a different form or of a different character is immaterial.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008.
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
- SDCL 10-46-35.1 ↗