A South Dakota Department of Revenue and Regulation publication discusses the sales and use tax liability of an architect’s purchases of blueprints for resale to the owner of the project. There are no South Dakota provisions allowing a service provider to purchase a tangible personal property for resale; therefore, architects providing a service may not purchase blueprints for resale. However, if the architect sells blueprints and does not provide client services, such as design or modifications, then the copies can be purchased for resale as tangible personal property. (Taxation, Vol. 7 No. 1, South Dakota Department of Revenue and Regulation, January 2007)