South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:42 - Representing out of state dealers - Extra permits
Universal Citation: SD Admin Rules 64:06:01:42
Current through Register Vol. 51, page 43, September 23, 2024
Agents, sales persons, solicitors, canvassers, or representatives representing out-of-state dealers registered under either the retail sales tax or use tax laws must, if traveling from place to place, carry a license card as proof they are representing such out-of-state dealer. Extra cards will be furnished for representatives upon request to the department.
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-24.
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