§ 64:06:03:18

ARSD 64:06:03:18

Furs and furriers.

Effective Jul 1, 199521 SDR 219Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 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 , 10-45-5 , 10-45-5.2.

Sales of furs to customers are taxable. Receipts from repairing, altering, or cleaning fur garments are subject to sales tax. Charges for storing furs are taxable.

Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 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 , 10-45-5 , 10-45-5.2.