South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:42 — Representing out of state dealers -- Extra permits

64:06:01:42. Representing out of state dealers -- Extra
permits. Agents, sales persons, solicitors, canvassers, or representatives
representing out-of-state dealers registered under either the retail sales tax
or use tax laws must, if traveling from place to place, carry a license card as
proof they are representing such out-of-state dealer. Extra cards will be
furnished for representatives upon request to the department.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-24.

Source: official text