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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:31

Municipal tax -- Credit for tax previously paid

Official textsdlegislature.gov

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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.

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In this chapter (40 sections)
  1. 64:06:01:11 · Repealed
  2. 64:06:01:12 · Defective merchandise
  3. 64:06:01:13 · Religious educational institutions
  4. 64:06:01:14 · Repealed
  5. 64:06:01:15 · Exemption certificates
  6. 64:06:01:16 · Repealed
  7. 64:06:01:17 · Federal corporations, sales to
  8. 64:06:01:18 · Repealed
  9. 64:06:01:19 · Fire and ambulance departments
  10. 64:06:01:20 · Forms
  11. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  12. 64:06:01:22 · Repealed
  13. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  14. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  15. 64:06:01:25 · Interstate sales -- Originating in other states
  16. 64:06:01:26 · Repealed
  17. 64:06:01:27 · Repealed
  18. 64:06:01:28 · Repealed
  19. 64:06:01:29 · Municipal tax -- Administration and reporting
  20. 64:06:01:30 · Municipal tax -- No special permit required
  21. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  22. 64:06:01:32 · Repealed
  23. 64:06:01:33 · Permit for each place of business in state
  24. 64:06:01:34 · Credit for tax previously paid
  25. 64:06:01:35 · Required records for sales, rentals, and leases
  26. 64:06:01:36 · Repealed
  27. 64:06:01:37 · Refunds to consumers
  28. 64:06:01:38 · Relief agencies
  29. 64:06:01:39 · Return of tax reports and telecommunications access fees
  30. 64:06:01:40 · Preparation of return
  31. 64:06:01:41 · Returned merchandise
  32. 64:06:01:42 · Representing out of state dealers -- Extra permits
  33. 64:06:01:43 · Sales by loan or finance companies
  34. 64:06:01:44 · Sale of business permit not transferable
  35. 64:06:01:45 · Repealed
  36. 64:06:01:46 · Repealed
  37. 64:06:01:47 · Transferred
  38. 64:06:01:48 · Transferred
  39. 64:06:01:49 · Student sororities and fraternities
  40. 64:06:01:50 · Tax on gross receipts
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