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
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-24.