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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:07

Issuance and use of permits restricted

Official textsdlegislature.gov

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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

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In this chapter (40 sections)
  1. 64:04:01:31 · Establishing equalization factor
  2. 64:04:01:32 · Transferred
  3. 64:04:01:33 · Transferred
  4. 64:04:01:34 · Transferred
  5. 64:04:01:35 · Transferred
  6. 64:05:01:01 · Definitions
  7. 64:05:01:02 · Directors to record sales information
  8. 64:05:01:03 · Sales proven unusable to be mailed to department
  9. 64:05:01:04 · Repealed
  10. 64:05:01:05 · Real estate sales cards and mobile home sales cards to…
  11. 64:05:01:06 · Time for filing
  12. 64:05:01:07 · Repealed
  13. 64:05:01:08 · Sales included in analysis
  14. 64:06:01:00 · Definitions
  15. 64:06:01:01 · Armed services personnel and veterans
  16. 64:06:01:02 · Bond
  17. 64:06:01:03 · Repealed
  18. 64:06:01:04 · Repealed
  19. 64:06:01:05 · Change in ownership
  20. 64:06:01:06 · Casual or occasional sales
  21. 64:06:01:07 · Issuance and use of permits restricted
  22. 64:06:01:08 · Exemption certificates
  23. 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
  24. 64:06:01:10 · Consignment sales
  25. 64:06:01:11 · Repealed
  26. 64:06:01:12 · Defective merchandise
  27. 64:06:01:13 · Religious educational institutions
  28. 64:06:01:14 · Repealed
  29. 64:06:01:15 · Exemption certificates
  30. 64:06:01:16 · Repealed
  31. 64:06:01:17 · Federal corporations, sales to
  32. 64:06:01:18 · Repealed
  33. 64:06:01:19 · Fire and ambulance departments
  34. 64:06:01:20 · Forms
  35. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  36. 64:06:01:22 · Repealed
  37. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  38. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  39. 64:06:01:25 · Interstate sales -- Originating in other states
  40. 64:06:01:26 · Repealed
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