Wholesalers and jobbers of automotive supplies are liable for sales tax on their receipts from sales of auto shop equipment, welding shop equipment, wash rack supplies, hand tools, grinding compounds, sandpaper, wiping rags, brushes, soap, paint remover, tape, and other material and equipment which is not resold by a garage, service station, or body shop or which is consumed by them in rendering their service.

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.

Law Implemented: SDCL 10-45-2.