South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:39.02 - Monthly filing
Universal Citation: SD Admin Rules 64:06:01:39.02
Current through Register Vol. 51, page 43, September 23, 2024
Taxpayers required to file monthly, as set forth in SDCL 10-46E-8, 10-45-27.3, and 10-52A-4.2, shall remain on the monthly filing system for a minimum period of two years.
Taxpayers with bimonthly taxes of more than $166.66 and taxpayers with monthly taxes of more than $83.33 must file monthly.
General Authority: SDCL 10-45-47.1(2), 10-45D-13(2), 10-46E-11(2), 10-52A-7(2).
Law Implemented: SDCL 10-45D-12, 10-45-27.3, 10-46E-8, 10-52A-4.2.
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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