§ 64:06:02:45

ARSD 64:06:02:45

Oculists and ophthalmologists.

Effective Jul 1, 199521 SDR 219Source: 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. | Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-12.1.

Services of oculists and ophthalmologists are not subject to sales tax if they render professional services confined to examination, surgery, and treatment of the eyes.

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.

Law Implemented: SDCL 10-45-2 , 10-45-4 , 10-45-12.1.