ARSD § 64:01:01:36 — Reporting of tax for direct payment permit holders

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.