ARSD 64:06:03 – Products -- Interpretive Rules | Midpage

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Administrative Rules of South Dakota

Chapter 64:06:03

ARSD 64:06:03

Products -- Interpretive Rules

64:06:03:00Definitions.64:06:03:01Agricultural products.64:06:03:04Alcoholic beverages.64:06:03:06Articles made to order.64:06:03:09Containers.64:06:03:11REA and RTA cooperatives.64:06:03:12Stock used for demonstration or personal use.64:06:03:13Electric energy and natural or artificial gas.64:06:03:15Farm machinery.64:06:03:18Furs and furriers.64:06:03:19Irrigation equipment.64:06:03:20Ice.64:06:03:21Labels and name plates.64:06:03:22Dressed meat.64:06:03:22.01Household pets.64:06:03:23Machinery and fixtures sold to manufacturers and other businesses.64:06:03:23.01Determination of age of tangible personal property.64:06:03:24Items consumed in a manufacturing process.64:06:03:25Component parts of manufactured items.64:06:03:26Meals.64:06:03:27Memorial dealers.64:06:03:28Mining companies.64:06:03:32Newsprint and printing supplies.64:06:03:33Publications and inserts.64:06:03:35Premiums and gifts.64:06:03:36Vendors of property used for premiums, advertising, and prizes.64:06:03:37Railway dining cars -- Airline dining.64:06:03:38School lunches.64:06:03:39Secondhand stores.64:06:03:41Vending machines.64:06:03:41.01Municipal sales tax rate on vending machines.64:06:03:43Water and gravel haulers.64:06:03:44Automotive wholesalers and jobbers -- Retail sales.64:06:03:45Automotive wholesalers and jobbers -- Wholesale sales.64:06:03:46Wholesale houses.64:06:03:48Mounted agricultural equipment.64:06:03:49Pesticides and fertilizer.64:06:03:52Restaurant supplies.64:06:03:53Off-road vehicles.64:06:03:55Newspapers subject to sales tax and use tax.64:06:03:56Maintenance items are not replacement parts -- Definition of maintenance items.64:06:03:57Drugs -- Definition.64:06:03:58Durable medical equipment -- Definition.64:06:03:59Mobility enhancing equipment -- Definition.64:06:03:60Prosthetic device -- Definition.64:06:03:61Prescriptions -- Definition.64:06:03:62Medical device -- Component, part, or accessory.64:06:03:63Permanent foundation -- Definition.