S.D. Admin. R. 64:06:02:20.01

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:02:20.01 - Sale of telephone directories

The purchase of telephone directories for distribution to subscribers is not for resale and sales tax applies at the time of purchase.

S.D. Admin. R. 64:06:02:20.01

16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2, 10-46-2.