South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:33 — Permit for each place of business in state

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64:06:01:33. Permit for each place of business in state.
Retailers must have a tax permit for each place of business in the state except
for businesses that have received a statewide permit pursuant to SDCL 10-45-25. Whether the businesses are in the same county or same town is immaterial. This provision applies to each place of business where the business is permanent, temporary, or transient.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(1), 10-52A-7(1). Law Implemented: SDCL 10-45-25 , 10-45D-12 , 10-46E-8, 10 -52A-6. Rule 64:06:01:33.01 Repealed. 64:06:01:33.01. Reporting requirements for business opera

Source: official text