South Dakota Administrative Rules — Title 64 (Revenue)

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.

Last amended: Source: 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67.

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