South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:31 — Municipal tax -- Credit for tax previously paid

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64:06:01:31. Municipal tax -- Credit for tax previously paid.
The amount of municipal tax imposed on tangible personal property, any product
transferred electronically, or service shall be reduced by the amount of
municipal tax previously paid by the taxpayer on the property or services
because of liability to another municipality.

Last amended: Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 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 10-46-35.1(3) , 10-52-4. Law Implemented: SDCL 10-46-6.1 , 10-52-4.

Source: official text