Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:25 - Component parts of manufactured items

S.D. Admin. R. 64:06:03:25

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Current through Register Vol. 51, page 70, December 27, 2024
Section 64:06:03:25 - Component parts of manufactured items

Gross receipts from sales to manufacturers, producers, or processors of tangible personal property or any product transferred electronically which enters into and becomes an ingredient or component part of the tangible personal property which they manufacture, produce, or process are not taxable. The fact that the article manufactured, produced, or processed is in a different form or of a different character is immaterial.

S.D. Admin. R. 64:06:03:25

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 35 SDR 48, effective 9/8/2008.

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

Law Implemented: SDCL 10-46-9.