South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:33 - Permit for each place of business in state
Universal Citation: SD Admin Rules 64:06:01:33
Current through Register Vol. 50, page 114, March 25, 2024
Retailers must have a tax permit for each place of business in the state except for businesses that have received a statewide permit pursuant to SDCL 10-45-25. Whether the businesses are in the same county or same town is immaterial. This provision applies to each place of business where the business is permanent, temporary, or transient.
General Authority: SDCL 10-45-47.1(1), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).
Law Implemented: SDCL 10-45-25, 10-45D-12, 10-46E-8, 10-52A-6.
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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