S.D. Admin. R. 64:06:01:42

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

Section 64:06:01:42 - Representing out of state dealers - Extra permits

Agents, sales persons, solicitors, canvassers, or representatives representing out-of-state dealers registered under either the retail sales tax or use tax laws must, if traveling from place to place, carry a license card as proof they are representing such out-of-state dealer. Extra cards will be furnished for representatives upon request to the department.

S.D. Admin. R. 64:06:01:42

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 30 SDR 58, effective 11/5/2003.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-24.