S.D. Admin. R. 64:06:03:20

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

Section 64:06:03:20 - Ice

Sales of ice include sales for household use as well as for refrigeration purposes. All sales of ice are taxable unless the ice becomes an ingredient part of food or drink to be sold at retail or unless the ice is sold for resale.

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.