Maintenance items are not exempt as replacement parts pursuant to SDCL 10-45-20.6 and 10-46-9.6. Maintenance items include oils, filters, antifreeze, windshield wiper fluid, and other fluids.
S.D. Admin. R. 64:06:03:56
General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).
Law Implemented: SDCL 10-45-20.6, 10-46-9.6.