South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:32:02:02 — Definition of "interstate movement."

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64:32:02:02. Definition
of "interstate movement." "Interstate movement" is
transportation which originates in one jurisdiction and passes into or through
other jurisdictions for delivery in a jurisdiction other than the jurisdiction
of origin.

Last amended: Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:02, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-3.

Source: official text