South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:31 - Municipal tax - Credit for tax previously paid
Universal Citation: SD Admin Rules 64:06:01:31
Current through Register Vol. 50, page 114, March 25, 2024
The amount of municipal tax imposed on tangible personal property, any product transferred electronically, or service shall be reduced by the amount of municipal tax previously paid by the taxpayer on the property or services because of liability to another municipality.
General Authority: SDCL 10-46-35.1(3), 10-52-4.
Law Implemented: SDCL 10-46-6.1, 10-52-4.
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