Garages and service stations may purchase items for resale exempt from sales tax. Supplies which are consumed by a garage or service station and equipment are subject to sales tax when purchased from a supplier.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-45-47.1 , 10-46-35.1.

Law Implemented: SDCL 10-45-2 , 10-46-2 , 10-46-9.