South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Current through Register Vol. 50, page 114, March 25, 2024
Declaratory Rulings: Gross receipts of collection agencies are subject to state sales tax. Secretary of Revenue Declaratory Ruling No. 78-5.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
