64:07:01:14. Furnishing of equipment. A contractor, by separate contract, who furnishes equipment which is not essential to the realty improvement or structure and is not permanently attached to the realty is considered as making sales of tangible personal property. The sales of such equipment are subject to sales or use tax unless they are sold to a tax exempt entity.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; transferred from § 64:06:02:24, 24 SDR 43, effective October 13, 1997.
General Authority:SDCL 10-45-47.1, 10-46-35.1.
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