ARSD 64:06:02 – Services -- Interpretive Rules | Midpage

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Administrative Rules of South Dakota

Chapter 64:06:02

ARSD 64:06:02

Services -- Interpretive Rules

64:06:02:03Advertising.64:06:02:03.01Advertising payments.64:06:02:03.02Advertising cooperatives.64:06:02:06.02Consignment sales are retail sales.64:06:02:06.03Auctioneer sales not casual or occasional sales.64:06:02:07Barber and beauty shops.64:06:02:07.01Independent contractors.64:06:02:08Blacksmiths and welders.64:06:02:10Campgrounds or trailer parks.64:06:02:11Concessions at carnivals, circuses, and show troupes.64:06:02:15Car washing.64:06:02:16Cleaners, dryers, and laundries.64:06:02:18Coin operated laundries -- Consumers.64:06:02:20Communication service -- Exempt charges.64:06:02:20.01Sale of telephone directories.64:06:02:21Communication service -- Billing and collection.64:06:02:22Communication service -- Radio stations.64:06:02:22.01Satellite systems.64:06:02:28Dentists and dental laboratories.64:06:02:31Exterminators -- Taxable services -- Consumers.64:06:02:32Florists and nursery operators.64:06:02:32.01Seeding and sodding.64:06:02:34Freight, delivery, and other transportation charges.64:06:02:34.03Chartered flights.64:06:02:34.06Transportation company defined.64:06:02:34.07Transportation service defined.64:06:02:34.10Resale of solid waste tipping fees.64:06:02:38Garage and service stations.64:06:02:38.01Tax on towing services.64:06:02:39Garage and service stations -- Resale.64:06:02:40Janitorial supplies and services.64:06:02:41Jewelers and watch repair.64:06:02:42Linen and towel supply.64:06:02:43Machine work.64:06:02:44Mattress rebuilding.64:06:02:45Oculists and ophthalmologists.64:06:02:50Pawnbrokers.64:06:02:51Pet grooming.64:06:02:52Photographers, photo developers, and finishers.64:06:02:53Practitioners in healing arts.64:06:02:57Printers, engravers, multigraphers, and mimeographers.64:06:02:58Repair services.64:06:02:59Retirement and nursing homes.64:06:02:60Shoe repairers.64:06:02:63Tire treading.64:06:02:64Upholsterers.64:06:02:65Sales to veterinarians.64:06:02:70Amusement devices -- Mechanical.64:06:02:72Hospitals -- Taxable charges and subsistence.64:06:02:73Hospitals -- Nontaxable charges.64:06:02:74Hospitals -- License required -- Purchases for members or employees taxable.64:06:02:75Lodging establishments.64:06:02:76Specialty cleaners.64:06:02:78Computer services -- Software.64:06:02:79Computer services -- Software -- Prewritten programs.64:06:02:80Computer services -- Computer programming.64:06:02:81.01Taxability of nonresident attorney services used in South Dakota.64:06:02:82Accessories, equipment, and repair or replacement parts on motor vehicles.64:06:02:83Rental facilities.64:06:02:84Hunting and fishing rights.64:06:02:85Real estate brokers.64:06:02:86Marina defined.64:06:02:87Taxation of persons providing medical expert testimony or consulting services.64:06:02:88Travel agency reservation services.64:06:02:89Professional employer organization -- Definition of co-employment relationship.64:06:02:89.01Application for a professional employer organization permit.64:06:02:90Definition of terms.64:06:02:91Default sourcing rule for telecommunications services.64:06:02:92Rules for sourcing specific telecommunications services.64:06:02:93Exemption of continuing education programs.64:06:02:94Repairs to rental inventory.64:06:02:98Application of municipal gross receipts tax to fitness club.64:06:02:99Application of tourism tax to fitness clubs.