§ 64:06:03:32

ARSD 64:06:03:32

Newsprint and printing supplies.

Effective Jul 1, 199521 SDR 219Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. | General Authority: SDCL 10-45-47.1 , 10-46-35.1. | Law Implemented: SDCL 10-45-2 , 10-46-9.

The purchase of raw newspaper is exempt. All other purchases of materials used in printing, such as type and printing equipment, are subject to sales or use tax, except such items which are purchased for resale.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-45-47.1 , 10-46-35.1.

Law Implemented: SDCL 10-45-2 , 10-46-9.