64:01:01:37.  Certain transactions not permitted for direct payment permit holders. The holder of a direct pay permit may not use the permit in connection with the following transactions:

          (1)  Purchase of taxable meals or beverages;

          (2)  Purchase of taxable lodging or services related thereto;

          (3)  Purchase of admission to places of amusement, entertainment, or athletic events, or the privilege of use of any amusement device;

          (4)  Purchase of any motor vehicle, or other tangible personal property required to be licensed or titled with a taxing authority, taxed under SDCL title 32;

          (5)  Purchase of any of the following enumerated services listed in SDCL chapter 10-45; telecommunications services, and utilities. Utilities include gas, electricity, and heating fuel; and

          (6)  Any other purchase as may be agreed to in writing between the holder of the direct payment permit and the department.

          Source: 28 SDR 69, effective November 21, 2001.

          General Authority:SDCL 10-46-67.

          Law Implemented:SDCL 10-46-67.