South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:46 — Wholesale houses

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64:06:03:46. Wholesale houses. Sales of tangible personal
property or any product transferred electronically for use and consumption by
the purchaser are sales at retail and such sales are taxable. Quantity or price
of the property sold is immaterial. A transaction is not considered to be
wholesale, unless the sale is strictly for the purpose of resale. The seller
must obtain an exemption certificate showing the buyer's state tax permit
number. If a purchaser from a jobber or wholesale house does not have a sales
tax permit, except manufacturers or processors, the sale is presumed to be a
retail transaction and taxable.

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; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2 , 10-46-4.

Source: official text