S.D. Admin. R. 64:06:01:30

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

Section 64:06:01:30 - Municipal tax - No special permit required

Any retailer issued a permit to engage in business in South Dakota pursuant to SDCL 10-45-25 or 10-46-22 is considered to be registered for municipal tax pursuant to SDCL 10-52-2 and 10-52A-2 that the department administers. Every retailer doing business in South Dakota and holding a state tax permit must report and remit municipal tax on taxable transactions where tangible personal property, products transferred electronically, or services are received within a municipality having an ordinance imposing a tax administered by the state pursuant to SDCL 10-52-4 or 10-52A-2.

SL 1975, ch 16, § 1; 5 SDR 60, effective 1/25/1979; 12 SDR 111, effective 1/12/1986; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-52-4, 10-52A-7(1).

Law Implemented: SDCL 10-52-4, 10-52A-6.