South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:32:02:03 — Definition of "intrastate movement."

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64:32:02:03. Definition
of "intrastate movement." "Intrastate movement" is
transportation which originates within a jurisdiction for delivery in the same
jurisdiction regardless of the route traversed.

Last amended: Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:03, 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