ARSD § 64:06:01:50 — Tax on gross receipts

Sales tax must be
computed and paid to the state on taxable receipts even though such receipts
include single sales on which no tax may be charged to the customer. A seller
may elect to compute tax due on a transaction on an item or invoice basis. The
rounding rule as defined in § 10-45-1.4 may be applied to the aggregated
state and local tax or applied separately to each tax.