<html> <head> <title>Rule 64:07:01:20.02 Installation of piping in a fuel storage and dispensing project.</title> <META NAME="Keywords" Content="Administrative Rules 64:07:01:20.02"> <META NAME="Description" Content="Administrative Rules 64:07:01:20.02 Installation of piping in a fuel storage and dispensing project."> <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>64:07:01:20.02.&nbsp;&nbsp;Installation of piping in a fuel storage and dispensing project.</b> The person installing piping owes contractors' excise tax on the gross receipts and use tax on the piping and other materials used in the project. However, any item used by the contractor upon which sales or use tax was paid is not subject to use tax. If a separate contractor digs a trench for underground piping, that contractor owes contractors' excise tax on the gross receipts and use tax on the item. However, any item used by the contractor upon which sales or use tax was paid is not subject to use tax. The contractor digging the trench does not owe contractors' excise tax on the piping.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 28 SDR 69, effective November 21, 2001.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46A-19">10-46A-19(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=10-46A-2">10-46A-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46A-2.2">10-46A-2.2.</A></p> </div> </body> </html>