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          64:06:02:73.  Hospitals -- Nontaxable charges. Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax.

          Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003.

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

          Law Implemented:SDCL 10-45-7, 10-45-14, 10-45-14.1.

          Examples: Examples of nontaxable charges include: oxygen, anesthetics, intravenous solutions, plasma, drugs,  antibiotics, operating room anesthetist, blood transfusions, nursery, laboratory, delivery room, basal metabolism, treatments and x-rays.

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