Text Search

The Filter option allows you to narrow your search results to a specific Title, Article, or Chapter . Here is a tip for using the filter option.
  • Use a colon (:) as the last character of your filter to refine searches. For example the filter "10:01" returns the article, chapters, and sections in 10:01.

Quick Find

Enter a Rule Number and click Get Rule to load the Rule. You can enter any Article, Chapter, or Section number. Examples(01:15, 01:15:01, 01:15:01:01, etc.). Use the Get All button to load and entire article or chapter.

Download Rule in Microsoft Word Format Printer Friendly

          64:06:02:41.  Jewelers and watch repair. Gross receipts from retail sales of jewelry and other merchandise by a jewelry store are subject to sales tax. Charges for repair services by a jeweler or watch repair person are also subject to sales tax. Parts which become a part of a repaired item may be purchased by a jeweler or watch repair person exempt from sales tax because they are resold to the customer. A jeweler or watch repair person must pay use tax on the cost of equipment and supplies which the jeweler or watch repair person consumes unless the South Dakota sales tax has been paid to a licensed supplier.

          Source: SL 1975, ch 16, ยง 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

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

          Law Implemented:SDCL 10-45-2, 10-45-5, 10-46-2.

Back to 64:06:02 | 64:06:02:41 RSS