Gross receipts of a linen and towel supply business are taxable. Taxable receipts include those received from the sale of products and charges for rental or use of supplies. Charges to cafes and others for uniforms and for towels used by barbers and linens used by motels and hotels are examples of taxable receipts.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003.

General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3).

Law Implemented: SDCL 10-45-5 , 10-46-2.