S.D. Admin. R. 64:06:01:01

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:01 - Armed services personnel and veterans

Gross receipts from retail sales to persons in the armed services of the United States are subject to sales tax regardless where the merchandise is received. The fact that receipt is within a military reservation does not affect taxability of gross receipts derived from the transaction. Gross receipts from retail sales to all veterans are subject to sales tax.

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002.

General Authority: SDCL 10-45-47.1(3).

Law Implemented: SDCL 10-45-2.