South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:07 — Basis for extending credit period
Section
64:44:01:06 is based on the finding that extended closing by licensed
wholesalers and distributors results in and necessitates increased purchases by
retailers beyond their normal needs and an extension of credit in excess of the
30-day period is necessary for the orderly transaction of the business of such
retail dealers.
Source: official text