South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:59 - Newspaper sales

Universal Citation: SD Admin Rules 64:06:01:59
Current through Register Vol. 51, page 43, September 23, 2024

Newspapers shall collect and remit tax on the gross receipts from the sale of newspapers to independent contractor carriers.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.

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