South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:36
Reporting of tax for direct payment permit holders
Official textsdlegislature.gov
64:01:01:36. Reporting of tax for direct payment permit holders. Each holder of a valid direct payment permit shall, by electronic means accrue and pay directly to the department the taxes due under SDCL chapters 10-45 and 10-46 for each transaction subject to tax. Taxes for which the direct payment permit is used shall be considered due and payable on the sales and use tax return next due following the date on which a determination of taxability is, or in the exercise of reasonable care should be, made for a given transaction, unless otherwise provided by written agreement between the taxpayer and the department.
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In this chapter (40 sections)
- 64:01:01:16 · Evidence receivable
- 64:01:01:17 · Repealed
- 64:01:01:18 · Void
- 64:01:01:19 · Forms
- 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
- 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
- 64:01:01:22 · Use of fedwire in emergencies
- 64:01:01:23 · Use of check in emergencies
- 64:01:01:24 · Repealed
- 64:01:01:25 · Notice of change in bank or account number
- 64:01:01:26 · Dishonored transaction -- Fee
- 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
- 64:01:01:28 · Audit review
- 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
- 64:01:01:30 · New facilities refund -- Application for permit
- 64:01:01:31 · New facilities refund -- Documentation to support claim
- 64:01:01:32 · Electronic or digital signature
- 64:01:01:33 · Application for direct payment permit
- 64:01:01:34 · Qualification process and requirements for direct payment…
- 64:01:01:35 · Record keeping requirements for direct payment permit…
- 64:01:01:36 · Reporting of tax for direct payment permit holders
- 64:01:01:37 · Certain transactions not permitted for direct payment…
- 64:01:01:38 · Duties of direct payment permit holders
- 64:01:01:39 · Responsibilities of vendors selling to direct payment…
- 64:01:01:40 · Payment of municipal taxes for direct payment permit…
- 64:01:01:41 · Revocation of direct payment permit
- 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
- 64:01:01:43 · Maintenance and access to taxpayer records
- 64:01:01:44 · Requirements for machine-sensible records
- 64:01:01:45 · Requirements for electronic data interchange
- 64:01:01:46 · Description of process that creates records
- 64:01:01:47 · Maintenance of machine-sensible records
- 64:01:01:48 · Access to machine-sensible records
- 64:01:01:49 · Taxpayer creation of machine-sensible records for…
- 64:01:01:50 · Requirements for conversion of hard-copy records to an…
- 64:01:01:51 · Effect of maintaining machine-sensible records on…
- 64:01:01:52 · Effective date of rate changes
- 64:01:01:53 · Effective date local rate changes -- Sales from…
- 64:02:01:01 · Definitions
- 64:02:01:02 · Repealed