64:06:01:33.  Permit for each place of business in state. Retailers must have a tax permit for each place of business in the state except for businesses that have received a statewide permit pursuant to SDCL 10-45-25. Whether the businesses are in the same county or same town is immaterial. This provision applies to each place of business where the business is permanent, temporary, or transient.

          Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 196, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006.

          General Authority: SDCL 10-45-47.1(1), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).

          Law Implemented: SDCL 10-45-25, 10-45D-12, 10-46E-8, 10-52A-6.