ARSD § 64:06:02:11 — Concessions at carnivals, circuses, and show troupes

64:06:02:11. Concessions at carnivals, circuses, and show
troupes. All concessionaires operating under the auspices of carnivals,
circuses, show troupes, and similar organizations are, for the purpose of
reporting and payment of sales and use tax, municipal gross receipts tax, and
the gross receipts tax on certain visitor-related businesses, be considered as
agents of the operator, and shall, at the close of each place of operation,
report their gross receipts and the tax on the gross receipts to the operator.
The operator shall maintain a record of the gross receipts and tax of each
concessionaire, which record shall be available to taxation agents, and shall
remit the tax to the department or its agents at the same time and place as the
operator's own payments are made.