Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:40

Payment of municipal taxes for direct payment permit holders

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
2
2008-09-08T19:15:00Z
2008-09-08T19:15:00Z
1
85
491
State of South Dakota
4
1
575
10.6839
Clean
MicrosoftInternetExplorer4
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.

Last amended: Source: 28 SDR 69, effective November 21, 2001; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-46-67. Law Implemented: SDCL 10-46-67 , 10-52-4.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  2. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  3. 64:01:01:22 · Use of fedwire in emergencies
  4. 64:01:01:23 · Use of check in emergencies
  5. 64:01:01:24 · Repealed
  6. 64:01:01:25 · Notice of change in bank or account number
  7. 64:01:01:26 · Dishonored transaction -- Fee
  8. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  9. 64:01:01:28 · Audit review
  10. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  11. 64:01:01:30 · New facilities refund -- Application for permit
  12. 64:01:01:31 · New facilities refund -- Documentation to support claim
  13. 64:01:01:32 · Electronic or digital signature
  14. 64:01:01:33 · Application for direct payment permit
  15. 64:01:01:34 · Qualification process and requirements for direct payment…
  16. 64:01:01:35 · Record keeping requirements for direct payment permit…
  17. 64:01:01:36 · Reporting of tax for direct payment permit holders
  18. 64:01:01:37 · Certain transactions not permitted for direct payment…
  19. 64:01:01:38 · Duties of direct payment permit holders
  20. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  21. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
  22. 64:01:01:41 · Revocation of direct payment permit
  23. 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
  24. 64:01:01:43 · Maintenance and access to taxpayer records
  25. 64:01:01:44 · Requirements for machine-sensible records
  26. 64:01:01:45 · Requirements for electronic data interchange
  27. 64:01:01:46 · Description of process that creates records
  28. 64:01:01:47 · Maintenance of machine-sensible records
  29. 64:01:01:48 · Access to machine-sensible records
  30. 64:01:01:49 · Taxpayer creation of machine-sensible records for…
  31. 64:01:01:50 · Requirements for conversion of hard-copy records to an…
  32. 64:01:01:51 · Effect of maintaining machine-sensible records on…
  33. 64:01:01:52 · Effective date of rate changes
  34. 64:01:01:53 · Effective date local rate changes -- Sales from…
  35. 64:02:01:01 · Definitions
  36. 64:02:01:02 · Repealed
  37. 64:02:01:03 · Certification required
  38. 64:02:01:04 · Repealed
  39. 64:02:01:05 · Repealed
  40. 64:02:01:06 · Passing score
Full table of contents →