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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:30

Municipal tax -- No special permit required

Official textsdlegislature.gov

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64:06:01:30. Municipal tax -- No special permit required.
Any retailer issued a permit to engage in business in South Dakota pursuant to
SDCL 10-45-25 or 10-46-22 is considered to be registered for municipal tax pursuant to SDCL 10-52-2 and 10-52A-2 that the department administers. Every retailer doing business in South Dakota and holding a state tax permit must report and remit municipal tax on taxable transactions where tangible personal property, products transferred electronically, or services are received within a municipality having an ordinance imposing a tax administered by the state pursuant to SDCL 10-52-4 or 10-52A-2.

Last amended: Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-52-4 , 10-52A-7(1). Law Implemented: SDCL 10-52-4 , 10-52A-6.

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In this chapter (40 sections)
  1. 64:06:01:10 · Consignment sales
  2. 64:06:01:11 · Repealed
  3. 64:06:01:12 · Defective merchandise
  4. 64:06:01:13 · Religious educational institutions
  5. 64:06:01:14 · Repealed
  6. 64:06:01:15 · Exemption certificates
  7. 64:06:01:16 · Repealed
  8. 64:06:01:17 · Federal corporations, sales to
  9. 64:06:01:18 · Repealed
  10. 64:06:01:19 · Fire and ambulance departments
  11. 64:06:01:20 · Forms
  12. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  13. 64:06:01:22 · Repealed
  14. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  15. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  16. 64:06:01:25 · Interstate sales -- Originating in other states
  17. 64:06:01:26 · Repealed
  18. 64:06:01:27 · Repealed
  19. 64:06:01:28 · Repealed
  20. 64:06:01:29 · Municipal tax -- Administration and reporting
  21. 64:06:01:30 · Municipal tax -- No special permit required
  22. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  23. 64:06:01:32 · Repealed
  24. 64:06:01:33 · Permit for each place of business in state
  25. 64:06:01:34 · Credit for tax previously paid
  26. 64:06:01:35 · Required records for sales, rentals, and leases
  27. 64:06:01:36 · Repealed
  28. 64:06:01:37 · Refunds to consumers
  29. 64:06:01:38 · Relief agencies
  30. 64:06:01:39 · Return of tax reports and telecommunications access fees
  31. 64:06:01:40 · Preparation of return
  32. 64:06:01:41 · Returned merchandise
  33. 64:06:01:42 · Representing out of state dealers -- Extra permits
  34. 64:06:01:43 · Sales by loan or finance companies
  35. 64:06:01:44 · Sale of business permit not transferable
  36. 64:06:01:45 · Repealed
  37. 64:06:01:46 · Repealed
  38. 64:06:01:47 · Transferred
  39. 64:06:01:48 · Transferred
  40. 64:06:01:49 · Student sororities and fraternities
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