S.D. Admin. R. 64:06:01:07

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:01:07 - Issuance and use of permits restricted

A tax permit cannot be issued to a person solely for the purpose of permitting the person to buy at wholesale or to buy without payment of tax to the seller of property or services taxable under SDCL chapter 10-45, 10-45 D, 10-46, 10-52, or 10-52A.

S.D. Admin. R. 64:06:01:07

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; 29 SDR 177, effective 7/2/2003; 32 SDR 225, effective 7/3/2006.

General Authority: SDCL 10-45-47.1(1), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).

Law Implemented: SDCL 10-45-2, 10-45D-12, 10-46E-8, 10-52A-6.