Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:42

Representing out of state dealers -- Extra permits

Official textsdlegislature.gov

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: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:01:22 · Repealed
  2. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  3. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  4. 64:06:01:25 · Interstate sales -- Originating in other states
  5. 64:06:01:26 · Repealed
  6. 64:06:01:27 · Repealed
  7. 64:06:01:28 · Repealed
  8. 64:06:01:29 · Municipal tax -- Administration and reporting
  9. 64:06:01:30 · Municipal tax -- No special permit required
  10. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  11. 64:06:01:32 · Repealed
  12. 64:06:01:33 · Permit for each place of business in state
  13. 64:06:01:34 · Credit for tax previously paid
  14. 64:06:01:35 · Required records for sales, rentals, and leases
  15. 64:06:01:36 · Repealed
  16. 64:06:01:37 · Refunds to consumers
  17. 64:06:01:38 · Relief agencies
  18. 64:06:01:39 · Return of tax reports and telecommunications access fees
  19. 64:06:01:40 · Preparation of return
  20. 64:06:01:41 · Returned merchandise
  21. 64:06:01:42 · Representing out of state dealers -- Extra permits
  22. 64:06:01:43 · Sales by loan or finance companies
  23. 64:06:01:44 · Sale of business permit not transferable
  24. 64:06:01:45 · Repealed
  25. 64:06:01:46 · Repealed
  26. 64:06:01:47 · Transferred
  27. 64:06:01:48 · Transferred
  28. 64:06:01:49 · Student sororities and fraternities
  29. 64:06:01:50 · Tax on gross receipts
  30. 64:06:01:51 · Repealed
  31. 64:06:01:52 · Transferred
  32. 64:06:01:54 · Temporary tax permits
  33. 64:06:01:55 · Temporary tax permit -- Application
  34. 64:06:01:56 · Bond -- Cancellation
  35. 64:06:01:57 · Transferred
  36. 64:06:01:58 · Reimbursement for expenditures
  37. 64:06:01:59 · Newspaper sales
  38. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  39. 64:06:01:61 · Application of sourcing rules
  40. 64:06:01:62 · Definition of terms used in sourcing rules
Full table of contents →