South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:39 - Responsibilities of vendors selling to direct payment permit holders

Receipt of the direct payment permit or other acceptable evidence that the holder has been granted a direct payment permit shall relieve the vendor of the responsibility of collecting the sales tax on sales made to a direct payment permit holder except on certain transactions not permitted as listed in § 64:01:01:37. Any vendor and seller who makes sales upon which the tax is not collected by reason of the provisions of this rule shall maintain records in such manner that the amount involved and identity of the purchaser may be ascertained. Receipts from such sales are not subject to the tax levied in SDCL chapter 10-45.

General Authority: SDCL 10-46-67.

Law Implemented: SDCL 10-46-67.