South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:01:00
Definitions
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64:06:01:00. Definitions . The terms used in this chapter mean:
# (1)
"Transitory business," a business which engages in the vending, distribution, or sale of tangible personal property or products transferred electronically, or renders services at any place in the state for less than 45 days and does not become a permanent and continuous business in this state;
# (2)
"Seasonal business," a business which is carried on only during certain seasons or during definite segments of the year, not throughout an entire year;
# (3)
"Transient solicitor," a person who engages in the vending, distribution, or sale of tangible personal property or products transferred electronically, or renders services at any place in the state temporarily and is not a resident of this state.
Source: view the official text
In this chapter (40 sections)
- 64:04:01:24 · Repealed
- 64:04:01:25 · Repealed
- 64:04:01:26 · Definition of manufactured and mobile home dealer's…
- 64:04:01:27 · Repealed
- 64:04:01:28 · Form required for opt out resolution
- 64:04:01:29 · Repealed
- 64:04:01:30 · Repealed
- 64:04:01:31 · Establishing equalization factor
- 64:04:01:32 · Transferred
- 64:04:01:33 · Transferred
- 64:04:01:34 · Transferred
- 64:04:01:35 · Transferred
- 64:05:01:01 · Definitions
- 64:05:01:02 · Directors to record sales information
- 64:05:01:03 · Sales proven unusable to be mailed to department
- 64:05:01:04 · Repealed
- 64:05:01:05 · Real estate sales cards and mobile home sales cards to…
- 64:05:01:06 · Time for filing
- 64:05:01:07 · Repealed
- 64:05:01:08 · Sales included in analysis
- 64:06:01:00 · Definitions
- 64:06:01:01 · Armed services personnel and veterans
- 64:06:01:02 · Bond
- 64:06:01:03 · Repealed
- 64:06:01:04 · Repealed
- 64:06:01:05 · Change in ownership
- 64:06:01:06 · Casual or occasional sales
- 64:06:01:07 · Issuance and use of permits restricted
- 64:06:01:08 · Exemption certificates
- 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
- 64:06:01:10 · Consignment sales
- 64:06:01:11 · Repealed
- 64:06:01:12 · Defective merchandise
- 64:06:01:13 · Religious educational institutions
- 64:06:01:14 · Repealed
- 64:06:01:15 · Exemption certificates
- 64:06:01:16 · Repealed
- 64:06:01:17 · Federal corporations, sales to
- 64:06:01:18 · Repealed
- 64:06:01:19 · Fire and ambulance departments