South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:03 - Products - Interpretive rules
Section 64:06:03:46 - Wholesale houses

Universal Citation: SD Admin Rules 64:06:03:46
Current through Register Vol. 51, page 43, September 23, 2024

Sales of tangible personal property or any product transferred electronically for use and consumption by the purchaser are sales at retail and such sales are taxable. Quantity or price of the property sold is immaterial. A transaction is not considered to be wholesale, unless the sale is strictly for the purpose of resale. The seller must obtain an exemption certificate showing the buyer's state tax permit number. If a purchaser from a jobber or wholesale house does not have a sales tax permit, except manufacturers or processors, the sale is presumed to be a retail transaction and taxable.

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

Law Implemented: SDCL 10-45-2, 10-45-2.4, 10-46-2, 10-46-2.2, 10-46-4.

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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