South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:39 — Secondhand stores

Secondhand store
operators receiving secondhand merchandise for sale on behalf of some person
must collect sales tax on all merchandise that they sell.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2.

Source: official text