S.D. Admin. R. 64:06:03:41.01

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

Section 64:06:03:41.01 - Municipal sales tax rate on vending machines

The highest rate of the municipal sales and gross receipts tax applies to all gross receipts of vending machines which sell multiple items which are taxed at different rates unless the vendor maintains records and inventories documenting actual sales by type of item. The municipal sales and gross receipts taxes are in addition to the state sales tax.

S.D. Admin. R. 64:06:03:41.01

17 SDR 4, effective 7/18/1990; 19 SDR 42, effective 9/29/1992; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002.

General Authority: SDCL 10-45-47.1, 10-52-4, 10-52A-7(3).

Law Implemented: SDCL 10-45-2, 10-52-2, 10-52-8, 10-52A-2.