S.D. Admin. R. 64:06:03:39

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

Section 64:06:03:39 - Secondhand stores

Secondhand store operators receiving secondhand merchandise for sale on behalf of some person must collect sales tax on all merchandise that they sell.

S.D. Admin. R. 64:06:03:39

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

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.