S.D. Admin. R. 64:01:01:37

Current through Register Vol. 51, page 56, November 4, 2024

Section 64:01:01:37 - Certain transactions not permitted for direct payment permit holders

The holder of a direct pay permit may not use the permit in connection with the following transactions:

(1) Purchase of taxable meals or beverages;

(2) Purchase of taxable lodging or services related thereto;

(3) Purchase of admission to places of amusement, entertainment, or athletic events, or the privilege of use of any amusement device;

(4) Purchase of any motor vehicle, or other tangible personal property required to be licensed or titled with a taxing authority, taxed under SDCL title 32;

(5) Purchase of any of the following enumerated services listed in SDCL chapter 10-45; telecommunications services, and utilities. Utilities include gas, electricity, and heating fuel; and

(6) Any other purchase as may be agreed to in writing between the holder of the direct payment permit and the department.

S.D. Admin. R. 64:01:01:37

28 SDR 69, effective 11/21/2001.

General Authority: SDCL 10-46-67.

Law Implemented: SDCL 10-46-67.