ARSD § 64:06:03:37 — Railway dining cars -- Airline dining

lrpr14533
lrpr14296
2
0
2008-09-23T21:43:00Z
2008-09-23T21:43:00Z
1
148
849
State of South Dakota
7
1
996
10.6845
Clean
MicrosoftInternetExplorer4
64:06:03:37. Railway dining cars -- Airline dining. The
sales of meals, alcoholic beverages, other tangible personal property, or any
product transferred electronically on railway trains, club cars, lounge cars,
or dining cars and on airplanes being operated through the state of South
Dakota, constitute sales at retail, the gross receipts from which are taxable,
if the meals, alcoholic beverages, or other tangible personal property are
ordered or delivered within the boundary lines of this state. It is immaterial
whether or not such meals, alcoholic beverages, other tangible personal
property, or any product transferred electronically are consumed within the
boundary lines of this state.