ARSD § 64:06:01:60 — Gross receipts tax on visitor-related businesses -- No special permit required

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64:06:01:60. Gross receipts tax on visitor-related businesses
-- No special permit required. Any retailer issued a permit to engage in
business in South Dakota is considered to be registered for the gross receipts
tax on visitor-related businesses pursuant to SDCL chapter 10-45D. Each retailer doing business in South Dakota and holding a state tax permit must report and remit the gross receipts tax on visitor-related businesses on taxable transactions where tangible personal property, any product transferred electronically, or services are received in the state.