S.D. Admin. R. 64:06:01:59

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

Section 64:06:01:59 - Newspaper sales

Newspapers shall collect and remit tax on the gross receipts from the sale of newspapers to independent contractor carriers.

22 SDR 6, effective 7/23/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.