ARSD § 64:01:01:53 — Effective date local rate changes -- Sales from preprinted catalogs

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.