South Dakota Sales Tax on Optional Maintenance Contracts South Dakota: Sales Tax Handbook

South Dakota:

Are Optional Maintenance Contracts subject to sales tax?

While South Dakota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of optional maintenance contracts in South Dakota, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


General Optional Maintenance Contracts
TAXABLE
Sales of are subject to sales tax in South Dakota.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts
EXEMPT
Sales of parts purchased for use in performing service under optional maintenance contracts are exempt from the sales tax in South Dakota.



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Source: http://www.salestaxhandbook.com/south-dakota/sales-tax-taxability/optional-maintenance-contracts