South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:40 - Payment of municipal taxes for direct payment permit holders
Universal Citation: SD Admin Rules 64:01:01:40
Current through Register Vol. 50, page 114, March 25, 2024
A direct payment permit holder that makes a taxable purchase of tangible personal property, any product transferred electronically, or services shall report and pay applicable municipal use tax on the taxable purchases. The municipal use tax shall be calculated at the rate imposed by the jurisdiction in which taxable use occurs.
General Authority: SDCL 10-46-67.
Law Implemented: SDCL 10-46-67, 10-52-4.
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