ARSD § 64:06:01:39 — Return of tax reports and telecommunications access fees

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64:06:01:39. Return of tax reports and telecommunications
access fees. After a tax permit is issued, tax and telecommunications
access fee blanks on which the retailer is to report and remit tax, municipal
tax, gross receipts tax on visitor-related businesses, and telecommunications
access fees to the department shall be sent to the retailer each reporting
period. Failure to receive a sales and use tax return or telecommunication
access fee return does not excuse failure to report or pay tax on time. All remittances
must be made payable to the state treasurer. Any retailer that reports and
remits taxes by electronic transmission pursuant to SDCL 10-59-32 will not be sent a return.
A tax or telecommunications access fee
return is made to the department when a completed state and municipal sales and
use tax return or telecommunications access fee form is received at the office
of the department in Pierre or at a field office of the department. A
remittance is made to the department when an order on a bank or other remitter
to pay a stated amount to the named payee, which is not thereafter dishonored,
is received at the office of the department in Pierre or at a field office of
the department. If a return or remittance is mailed with sufficient postage,
the date of receipt is the date of the United States postal service postmark.
If there is no postmark, the postmark date is illegible, the postmark is not
that of the United States postal service, or the return or remittance is not
mailed by either certified or registered mail, the return or remittance is made
on the date the return is received at the office of the department in Pierre or
at a field office of the department.