South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:07 — Issuance and use of permits restricted

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64:06:01:07. Issuance and use of permits restricted. A
tax permit cannot be issued to a person solely for the purpose of permitting
the person to buy at wholesale or to buy without payment of tax to the seller
of property or services taxable under SDCL chapter 10-45 , 10-45D , 10-46 , 10-52 , or 10-52A.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-2 , 10-45D-12 , 10-46E-8, 10 -52A-6. Rule 64:06:01:07.01 Application for tax permit. lrpr14533 lrpr14296 2 1 2006-06-30T16:36:00Z 2006-06-30T16:36:00Z 1 225 1285 State o

Source: official text