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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:26

Repealed

Official textsdlegislature.gov

64:06:01:26. Lease contracts of sale. Repealed.

Last amended: Source: SL 1975, ch 16, § 1; 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984. Rule 64:06:01:26.01 Repealed. 64:06:01:26.01. Lease purchase agreements. Repealed. Source: 7 SDR 80, effective February 22, 1981; repealed, 11 SDR 1, effective July 19, 1984.

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In this chapter (40 sections)
  1. 64:06:01:06 · Casual or occasional sales
  2. 64:06:01:07 · Issuance and use of permits restricted
  3. 64:06:01:08 · Exemption certificates
  4. 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
  5. 64:06:01:10 · Consignment sales
  6. 64:06:01:11 · Repealed
  7. 64:06:01:12 · Defective merchandise
  8. 64:06:01:13 · Religious educational institutions
  9. 64:06:01:14 · Repealed
  10. 64:06:01:15 · Exemption certificates
  11. 64:06:01:16 · Repealed
  12. 64:06:01:17 · Federal corporations, sales to
  13. 64:06:01:18 · Repealed
  14. 64:06:01:19 · Fire and ambulance departments
  15. 64:06:01:20 · Forms
  16. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  17. 64:06:01:22 · Repealed
  18. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  19. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  20. 64:06:01:25 · Interstate sales -- Originating in other states
  21. 64:06:01:26 · Repealed
  22. 64:06:01:27 · Repealed
  23. 64:06:01:28 · Repealed
  24. 64:06:01:29 · Municipal tax -- Administration and reporting
  25. 64:06:01:30 · Municipal tax -- No special permit required
  26. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  27. 64:06:01:32 · Repealed
  28. 64:06:01:33 · Permit for each place of business in state
  29. 64:06:01:34 · Credit for tax previously paid
  30. 64:06:01:35 · Required records for sales, rentals, and leases
  31. 64:06:01:36 · Repealed
  32. 64:06:01:37 · Refunds to consumers
  33. 64:06:01:38 · Relief agencies
  34. 64:06:01:39 · Return of tax reports and telecommunications access fees
  35. 64:06:01:40 · Preparation of return
  36. 64:06:01:41 · Returned merchandise
  37. 64:06:01:42 · Representing out of state dealers -- Extra permits
  38. 64:06:01:43 · Sales by loan or finance companies
  39. 64:06:01:44 · Sale of business permit not transferable
  40. 64:06:01:45 · Repealed
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