South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:59 — Newspaper sales

Newspapers shall collect
and remit tax on the gross receipts from the sale of newspapers to independent
contractor carriers.

Last amended: Source: 22 SDR 6, effective July 23, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2.