South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:53
Effective date local rate changes -- Sales from preprinted catalogs
Official textsdlegislature.gov
64:01:01:53. Effective date local rate changes -- Sales from preprinted catalogs. The local sales tax rate applies to any purchase from a seller's printed catalog if the purchaser computes the tax based upon local tax rates published in the printed catalog.
However, if the seller did not receive notice of a local sales tax change at least 120 days before the first day of the calendar quarter, the department will not enforce the local sales tax change until the following calendar quarter.
Source: view the official text
In this chapter (40 sections)
- 64:01:01:33 · Application for direct payment permit
- 64:01:01:34 · Qualification process and requirements for direct payment…
- 64:01:01:35 · Record keeping requirements for direct payment permit…
- 64:01:01:36 · Reporting of tax for direct payment permit holders
- 64:01:01:37 · Certain transactions not permitted for direct payment…
- 64:01:01:38 · Duties of direct payment permit holders
- 64:01:01:39 · Responsibilities of vendors selling to direct payment…
- 64:01:01:40 · Payment of municipal taxes for direct payment permit…
- 64:01:01:41 · Revocation of direct payment permit
- 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
- 64:01:01:43 · Maintenance and access to taxpayer records
- 64:01:01:44 · Requirements for machine-sensible records
- 64:01:01:45 · Requirements for electronic data interchange
- 64:01:01:46 · Description of process that creates records
- 64:01:01:47 · Maintenance of machine-sensible records
- 64:01:01:48 · Access to machine-sensible records
- 64:01:01:49 · Taxpayer creation of machine-sensible records for…
- 64:01:01:50 · Requirements for conversion of hard-copy records to an…
- 64:01:01:51 · Effect of maintaining machine-sensible records on…
- 64:01:01:52 · Effective date of rate changes
- 64:01:01:53 · Effective date local rate changes -- Sales from…
- 64:02:01:01 · Definitions
- 64:02:01:02 · Repealed
- 64:02:01:03 · Certification required
- 64:02:01:04 · Repealed
- 64:02:01:05 · Repealed
- 64:02:01:06 · Passing score
- 64:02:01:07 · Repealed
- 64:02:01:08 · Repealed
- 64:02:01:09 · Examinations administered by department -- Contents
- 64:02:01:10 · Repealed
- 64:02:01:11 · Repealed
- 64:02:01:12 · Repealed
- 64:02:01:13 · Revocation of certification -- Right of appeal
- 64:02:01:14 · Certified appraiser assessor
- 64:02:01:15 · Repealed
- 64:02:01:16 · Training courses
- 64:02:01:17 · Repealed
- 64:02:01:18 · Repealed
- 64:02:01:19 · Repealed