ARSD § 64:01:01:39 — Responsibilities of vendors selling to direct payment permit holders

64:01:01:39. Responsibilities of vendors selling to direct
payment permit holders. Receipt of the direct payment permit or other
acceptable evidence that the holder has been granted a direct payment permit
shall relieve the vendor of the responsibility of collecting the sales tax on
sales made to a direct payment permit holder except on certain transactions not
permitted as listed in § 64:01:01:37. Any vendor and seller who makes sales upon which the tax is not collected by reason of
the provisions of this rule shall maintain records in such manner that the
amount involved and identity of the purchaser may be ascertained. Receipts from
such sales are not subject to the tax levied in SDCL chapter 10-45.