<html> <head> <title>Rule 64:06:03:45 Automotive wholesalers and jobbers -- Wholesale sales.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:03:45"> <META NAME="Description" Content="Administrative Rules 64:06:03:45 Automotive wholesalers and jobbers -- Wholesale sales."> <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>64:06:03:45.&nbsp;&nbsp;Automotive wholesalers and jobbers -- Wholesale sales.</b> Wholesalers and jobbers selling automotive parts, paints, lacquers, greases, lubricants, tire patches, cement, and items which become part of a motor vehicle to service stations, garages, or body shops are making wholesale sales, exempt from the sales tax. Such items are considered purchases for resale by the service station, garage, or body shop.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 11 SDR 1, effective July 19, 1984; 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></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></p> </div> </body> </html>