Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax.

Examples: Examples of nontaxable charges include: oxygen, anesthetics, intravenous solutions, plasma, drugs, antibiotics, operating room anesthetist, blood transfusions, nursery, laboratory, delivery room, basal metabolism, treatments and x-rays.

Source: 2 SDR 2, effective July 17, 1975; 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).

Law Implemented: SDCL 10-45-7 , 10-45-14 , 10-45-14.1.