South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:54 — Temporary tax permits

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64:06:01:54. Temporary tax permits. Temporary tax permits
may be issued by the department to businesses of a transitory or seasonal
nature or to transient solicitors for not more than 45 days.

Last amended: Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 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 10-45-24 , 10-45D-12 , 10-46E-8, 10 -52A-6.

Source: official text