South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:09 - Use tax
Chapter 64:09:01 - Interpretive rules
- Section 64:09:01:01 - Use tax law - Procedure
- Section 64:09:01:02 and 64:09:01:03 - Liability of user for tax - Return and payment.Repealed
- Section 64:09:01:04 - Exemption of property brought in for personal use of nonresident
- Section 64:09:01:05 - Exemption of newspaper print.Repealed
- Section 64:09:01:06 - Exemption of raw materials and parts for manufacture of products to be sold at retail
- Section 64:09:01:07 - Property held for resale or use in another state.Repealed
- Section 64:09:01:08 - Property purchased for use in another state (Repealed)
- Section 64:09:01:09 - Property sold here used in interstate commerce
- Section 64:09:01:10 to 64:09:01:15 - Repealed
- Section 64:09:01:16 - Prime contractors - Liability for tax
- Section 64:09:01:17 and 64:09:01:18 - Fabrication costs.Repealed
- Section 64:09:01:19 - Boats
- Section 64:09:01:20 - Determination of age and value of tangible personal property
- Section 64:09:01:21 to 64:09:01:27 - Repealed
- Section 64:09:01:28 - Tax credit disallowed
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