S.D. Admin. R. 64:06:02:11

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:06:02:11 - Concessions at carnivals, circuses, and show troupes

All concessionaires operating under the auspices of carnivals, circuses, show troupes, and similar organizations are, for the purpose of reporting and payment of sales and use tax, municipal gross receipts tax, and the gross receipts tax on certain visitor-related businesses, be considered as agents of the operator, and shall, at the close of each place of operation, report their gross receipts and the tax on the gross receipts to the operator. The operator shall maintain a record of the gross receipts and tax of each concessionaire, which record shall be available to taxation agents, and shall remit the tax to the department or its agents at the same time and place as the operator's own payments are made.

S.D. Admin. R. 64:06:02:11

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 30 SDR 58, effective 11/5/2003.

General Authority: SDCL 10-45-47.1(3), 10-45D-13(2), 10-52A-7(2).

Law Implemented: SDCL 10-45-2, 10-45D-12, 10-52A-6.