South Dakota Administrative Rules
Title 50 - Military And Veterans' Affairs
Article 50:01 - Adjutant general
Chapter 50:01:02 - Open mess facilities
Section 50:01:02:26 - Sales subject to taxes
Universal Citation: SD Admin Rules 50:01:02:26
Current through Register Vol. 50, page 114, March 25, 2024
Other merchandise for resale purchased from wholesalers shall be subject to whatever credit terms may be worked out with the supplier to the best advantage of the open mess. A certificate of exemption from state sales tax may be given to the vendor if required by him. Gross receipts from the sale of these items as well as all merchandise, supplies, and beverages sold by the open mess are subject to state and local excise taxes.
General Authority: SDCL 33-11-12.
Law Implemented: SDCL 33-11-12.
Retail sales and service tax, SDCL 10-45; Bimonthly return and remittance, SDCL 10-45-27.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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