South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:53 - Effective date local rate changes - Sales from preprinted catalogs
Universal Citation: SD Admin Rules 64:01:01:53
Current through Register Vol. 50, page 114, March 25, 2024
The local sales tax rate applies to any purchase from a seller's printed catalog if the purchaser computes the tax based upon local tax rates published in the printed catalog.
However, if the seller did not receive notice of a local sales tax change at least 120 days before the first day of the calendar quarter, the department will not enforce the local sales tax change until the following calendar quarter.
General Authority: SDCL 10-52-4.
Law Implemented: SDCL 10-52-9.
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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