<html> <head> <title>Rule 64:06:02:73 Hospitals -- Nontaxable charges.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:73"> <META NAME="Description" Content="Administrative Rules 64:06:02:73 Hospitals -- Nontaxable charges."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:02:73.&nbsp;&nbsp;Hospitals -- Nontaxable charges.</b> Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(3).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-7">10-45-7</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-14">10-45-14</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-14.1">10-45-14.1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Examples:</b> Examples of nontaxable charges include: oxygen, anesthetics, intravenous solutions, plasma, drugs,&nbsp; antibiotics, operating room anesthetist, blood transfusions, nursery, laboratory, delivery room, basal metabolism, treatments and x-rays.</p> </div> </body> </html>