S.D. Admin. R. 64:06:01:33

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

Section 64:06:01:33 - Permit for each place of business in state

Retailers must have a tax permit for each place of business in the state except for businesses that have received a statewide permit pursuant to SDCL 10-45-25. Whether the businesses are in the same county or same town is immaterial. This provision applies to each place of business where the business is permanent, temporary, or transient.

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 20 SDR 196, effective 2/22/1994; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 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 10-45-25, 10-45D-12, 10-46E-8, 10-52A-6.