S.D. Admin. R. 64:06:02:51 - Pet grooming

Gross receipts from engaging in the business of clipping, styling, or manicuring household pets are subject to sales tax. Taxable gross includes items of merchandise sold and the service performed. Persons or firms providing such services are the consumers of supplies and equipment which is used or consumed by them in rendering their services.

Notes

S.D. Admin. R. 64:06:02:51
SL 1975, ch 16, ยง 1; 7 SDR 80, effective 2/22/1981; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-5.2.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.