South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:10 - Consignment sales
Universal Citation: SD Admin Rules 64:06:01:10
Current through Register Vol. 51, page 43, September 23, 2024
If retailers receive articles of tangible personal property or any product transferred electronically on consignment from others and the consigned merchandise is sold in the ordinary course of business along with other merchandise owned by the retailer, such retailers or consignees are held to be making sales at retail. Returns must be filed and the tax remitted to the state by the consignees, along with their remittance from the sale of other merchandise.
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-2, 10-45-2.4.
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.
