64:01:01:53.  Effective date local rate changes -- Sales from preprinted catalogs. The local sales tax rate applies to any purchase from a seller's printed catalog if the purchaser computes the tax based upon local tax rates published in the printed catalog.

          However, if the seller did not receive notice of a local sales tax change at least 120 days before the first day of the calendar quarter, the department will not enforce the local sales tax change until the following calendar quarter.

          Source: 30 SDR 211, effective July 1, 2004.

          General Authority:SDCL 10-52-4.

          Law Implemented:SDCL 10-52-9.