ARSD § 64:01:01:37 — Certain transactions not permitted for direct payment permit holders

64:01:01:37. Certain transactions not permitted for direct
payment permit holders. The holder of a direct pay permit may not use the
permit in connection with the following transactions:
(1) Purchase of taxable
meals or beverages;
(2) Purchase of taxable
lodging or services related thereto;
(3) Purchase of admission
to places of amusement, entertainment, or athletic events, or the privilege of
use of any amusement device;
(4) Purchase of any motor
vehicle, or other tangible personal property required to be licensed or titled
with a taxing authority, taxed under SDCL title 32 ;
(5) Purchase of any of the
following enumerated services listed in SDCL chapter 10-45 ; telecommunications services, and utilities. Utilities include gas, electricity, and heating fuel; and
(6) Any other purchase as
may be agreed to in writing between the holder of the direct payment permit and
the department.