S.D. Admin. R. 64:06:02:82

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:02:82 - Accessories, equipment, and repair or replacement parts on motor vehicles

Additional accessories or equipment added to motor vehicles are not subject to sales or use tax if they are included in the bill of sale and the amount upon which the motor vehicle excise tax is based.

S.D. Admin. R. 64:06:02:82

12 SDR 111, effective 1/12/1986; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995.

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

Law Implemented: SDCL 10-45-2, 10-46-2, 10-46-3.