South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:37 - Certain transactions not permitted for direct payment permit holders
Current through Register Vol. 50, page 114, March 25, 2024
The holder of a direct pay permit may not use the permit in connection with the following transactions:
(1) Purchase of taxable meals or beverages;
(2) Purchase of taxable lodging or services related thereto;
(3) Purchase of admission to places of amusement, entertainment, or athletic events, or the privilege of use of any amusement device;
(4) Purchase of any motor vehicle, or other tangible personal property required to be licensed or titled with a taxing authority, taxed under SDCL title 32;
(5) Purchase of any of the following enumerated services listed in SDCL chapter 10-45; telecommunications services, and utilities. Utilities include gas, electricity, and heating fuel; and
(6) Any other purchase as may be agreed to in writing between the holder of the direct payment permit and the department.
General Authority: SDCL 10-46-67.
Law Implemented: SDCL 10-46-67.
