<html> <head> <title>Rule 50:01:02:26 Sales subject to taxes.</title> <META NAME="Keywords" Content="Administrative Rules 50:01:02:26"> <META NAME="Description" Content="Administrative Rules 50:01:02:26 Sales subject to taxes."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>50:01:02:26.&nbsp;&nbsp;Sales subject to tax.</b> Other merchandise for resale purchased from wholesalers shall be subject to whatever credit terms may be worked out with the supplier to the best advantage of the open mess. A certificate of exemption from state sales tax may be given to the vendor if required by him. Gross receipts from the sale of these items as well as all merchandise, supplies, and beverages sold by the open mess are subject to state and local excise taxes.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 12 SDR 151, 12 SDR 154, effective July 1, 1986.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=33-11-12">33-11-12.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=33-11-12">33-11-12.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Cross-References:</b> Retail sales and service tax, SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45">10-45</A>; Bimonthly return and remittance, SDCL 10-45-27.</p> </div> </body> </html>