<html> <head> <title>Rule 64:06:02:43 Machine work.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:43"> <META NAME="Description" Content="Administrative Rules 64:06:02:43 Machine work."> <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>64:06:02:43.&nbsp;&nbsp;Machine work.</b> Sales tax applies to charges of machine shops and other similar businesses for fabrication of tangible personal property for consumers.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fabrication includes any operation which results in creation or production of an article or which is a step in a process or series of operations resulting in creation or production of an article.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sales tax applies to the gross receipts of machine works from retail sales of tangible personal property and from repair services.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</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</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1.</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=10-45-2">10-45-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-5">10-45-5</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-9">10-46-9.</A></p> </div> </body> </html>