Additional accessories or equipment added to motor vehicles are not subject to sales or use tax if they are included in the bill of sale and the amount upon which the motor vehicle excise tax is based.

Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 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 , 10-46-3.