South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:13
Definition of retail establishment
Official textsdlegislature.gov
Pirnat, Marge lrpr14296
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2012-06-21T15:14:00Z
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64:44:01:13. Definition of retail establishment. The term, retail establishment, as used in SDCL 10-50-105 means any tobacco retailer, distributor, wholesaler, or manufacturer that allows the use of a roll-your-own machine to produce cigarettes, regardless of whether a fee is charged for the use of the machine. The term also includes any establishment that allows the use of a roll-your-own machine for any type of fee, regardless of whether tobacco products are sold at the establishment.
Source: view the official text
In this chapter (40 sections)
- 64:41:01:02 · Operating property leased to private individuals
- 64:41:01:03 · Operating property leased for agricultural purposes
- 64:41:01:04 · Lease of operating property directly connected with…
- 64:41:01:05 · Property not contiguous to right-of-way
- 64:41:01:06 · Property leased for three or more years
- 64:41:01:07 · Annual statement required
- 64:41:01:08 · Annual statement shall include list of all nonoperating…
- 64:41:01:09 · Repealed
- 64:44:01:01 · Repealed
- 64:44:01:02 · Minimum price on cigarettes
- 64:44:01:03 · Repealed
- 64:44:01:04 · Thirty-day credit
- 64:44:01:05 · Determination of credit period
- 64:44:01:06 · Extension of credit period
- 64:44:01:07 · Basis for extending credit period
- 64:44:01:08 · Repealed
- 64:44:01:09 · Check as payment
- 64:44:01:10 · Bad checks
- 64:44:01:11 · Retail delinquency
- 64:44:01:12 · Granting of financial assistance to licensees
- 64:44:01:13 · Definition of retail establishment
- 64:44:01:14 · Deduction
- 64:47:01:01 · Definitions
- 64:47:01:02 · Year on which refunds are based
- 64:47:01:03 · Proper time period for filing claims
- 64:47:01:04 · Repealed
- 64:47:01:05 · Extension of filing time
- 64:47:01:06 · Cash public assistance as income
- 64:47:01:07 · Noncash public assistance exempt from income
- 64:47:01:08 · Room and board as income
- 64:47:01:09 · Exclusions from income
- 64:47:01:10 · Proof of age
- 64:47:01:11 · Requirements for proving disability
- 64:47:01:12 · Persons who must be included in a household
- 64:47:01:13 · Determination of residence
- 64:47:01:14 · Waiver form
- 64:47:01:15 · Veterans' Administration determination of disability --…
- 64:47:01:16 · Interest accrued
- 64:47:01:17 · Household status and income to determine sales tax refund
- 64:75:01:01 · Definitions