ARSD § 64:01:01:40 — Payment of municipal taxes for direct payment permit holders

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64:01:01:40. Payment of municipal taxes for direct payment
permit holders. A direct payment permit holder that makes a taxable
purchase of tangible personal property, any product transferred electronically,
or services shall report and pay applicable municipal use tax on the taxable
purchases. The municipal use tax shall be calculated at the rate imposed by the
jurisdiction in which taxable use occurs.