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.

          Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.

          General Authority:SDCL 10-45-47.1.

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