Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:60 - Gross receipts tax on visitor-related businesses - No special permit required

S.D. Admin. R. 64:06:01:60

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Current through Register Vol. 50, page 159, June 17, 2024
Section 64:06:01:60 - Gross receipts tax on visitor-related businesses - No special permit required

Any retailer issued a permit to engage in business in South Dakota is considered to be registered for the gross receipts tax on visitor-related businesses pursuant to SDCL chapter 10-45 D. Each retailer doing business in South Dakota and holding a state tax permit must report and remit the gross receipts tax on visitor-related businesses on taxable transactions where tangible personal property, any product transferred electronically, or services are received in the state.

S.D. Admin. R. 64:06:01:60

28 SDR 178, effective 7/1/2002; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-45D-13(1), 10-52A-7(1).

Law Implemented: SDCL 10-45D-12, 10-52A-6.