§ 64:06:03:22.01

ARSD 64:06:03:22.01

Household pets.

Effective Jul 1, 199521 SDR 219Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; transferred from § 64:06:03:22, 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 , 10-45-18 , 10-46-16.

Receipts from the sale of household pets are considered sales of tangible personal property and are taxable.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; transferred from § 64:06:03:22, 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 , 10-45-18 , 10-46-16.