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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-25

Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked

Official textsdlegislature.gov

The secretary of revenue shall grant and issue to each applicant a permit for each place of business within the state, unless a statewide permit is granted. If a statewide permit is granted, the secretary of revenue shall issue a copy of the statewide permit for each place of business within the state. A permit is not assignable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The permit shall at all times be conspicuously displayed at the place for which issued. Each permit is valid and effective without further payment of fees until canceled or revoked.

Last amended: Source: SDC 1939, § 57.3301; SL 1967, ch 329 , § 1; SL 1972, ch 66 , § 2; SL 2000, ch 61 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-45-4 · Tax on receipts from business services
  2. 10-45-5 · Tax on receipts from specific enumerated businesses and…
  3. 10-45-6 · Tax on utility services
  4. 10-45-7 · Tax on room or parking site rentals to transient guests
  5. 10-45-8 · Tax on admissions to amusements, athletic contests, or events
  6. 10-45-9 · Constitutional and statutory exemptions from taxation
  7. 10-45-10 · Exemption of sales to United States, states, municipalities,…
  8. 10-45-11 · Exemption of fuel sales otherwise taxed
  9. 10-45-12 · 10-45-12. Repealed by SL 1981, ch 103, § 2
  10. 10-45-13 · Exemption of receipts used for civic and nonprofit…
  11. 10-45-14 · Exemption of sales to educational institutions and…
  12. 10-45-15 · Exemption of seed used for agricultural purposes
  13. 10-45-16 · Exemption of commercial fertilizer used for agricultural…
  14. 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
  15. 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
  16. 10-45-20 · Exemptions applied to taxable services
  17. 10-45-21 · Tax additional to other occupation and privilege taxes
  18. 10-45-22 · Addition of tax to price of product or service
  19. 10-45-23 · Schedule for collection of tax from consumer
  20. 10-45-24 · Application for retailer permit--Contents and…
  21. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  22. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  23. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  24. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  25. 10-45-29 · Deduction allowed for sales refunds
  26. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  27. 10-45-31 · Receipts not issued for taxes remitted
  28. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  29. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  30. 10-45-35 · Appeals from decisions of secretary
  31. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  32. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  33. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  34. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  35. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  36. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  37. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  38. 10-45-47 · 10-45-47. Superseded
  39. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  40. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
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