ARSD § 64:06:01:10 — Consignment sales

lrpr14533
lrpr14296
2
1
2008-09-08T19:15:00Z
2008-09-08T19:15:00Z
1
115
656
State of South Dakota
5
1
770
10.6839
Clean
MicrosoftInternetExplorer4
64:06:01:10. Consignment sales. If retailers receive
articles of tangible personal property or any product transferred
electronically on consignment from others and the consigned merchandise is sold
in the ordinary course of business along with other merchandise owned by the
retailer, such retailers or consignees are held to be making sales at retail.
Returns must be filed and the tax remitted to the state by the consignees,
along with their remittance from the sale of other merchandise.