§ 64:06:02:94

ARSD 64:06:02:94

Repairs to rental inventory.

Effective Jun 27, 200733 SDR 226Source: 33 SDR 226, effective June 27, 2007. | General Authority: SDCL 10-45-47.1(3). | Law Implemented: SDCL 10-45-1.5 , 10-45-20.6.

The gross receipts for parts, repairs, maintenance items, and maintenance services on rental inventory are subject to sales or use tax.

Source: 33 SDR 226, effective June 27, 2007.

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

Law Implemented: SDCL 10-45-1.5 , 10-45-20.6.