S.D. Admin. R. 64:07:01:14

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:07:01:14 - Furnishing of equipment

A contractor, by separate contract, who furnishes equipment which is not essential to the realty improvement or structure and is not permanently attached to the realty is considered as making sales of tangible personal property. The sales of such equipment are subject to sales or use tax unless they are sold to a tax exempt entity.

S.D. Admin. R. 64:07:01:14

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; transferred from § 64:06:02:24, 24 SDR 43, effective 10/13/1997.

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

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