Maintenance items are not exempt as replacement parts pursuant to SDCL 10-45-20.6 and 10-46-9.6. Maintenance items include oils, filters, antifreeze, windshield wiper fluid, and other fluids.

Source: 28 SDR 69, effective November 21, 2001; 32 SDR 58, adopted October 5, 2005, effective January 1, 2006; 32 SDR 225, effective July 3, 2006.

General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3).

Law Implemented: SDCL 10-45-20.6 , 10-46-9.6.