S.D. Admin. R. 64:07:01:20.03
The person installing the canopy owes contractors' excise tax on the gross receipts and use tax on the canopy and other materials used in the project. However, any item used by the contractor upon which sales or use tax was paid is not subject to use tax. Contractors that install any item that is connected to, or that become a part of the canopy owe contractors' excise tax on the gross receipts and use tax on the other materials used in the project. However, any item used by the contractor upon which sales or use tax was paid is not subject to use tax. These contractors do not owe contractors' excise tax or use tax on the canopy itself.
S.D. Admin. R. 64:07:01:20.03
General Authority: SDCL 10-46A-19(3).
Law Implemented: SDCL 10-46A-2, 10-46A-2.2.