<html> <head> <title>Rule 64:01:01:36 Reporting of tax for direct payment permit holders.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:36"> <META NAME="Description" Content="Administrative Rules 64:01:01:36 Reporting of tax for direct payment permit holders."> <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>64:01:01:36.&nbsp;&nbsp;Reporting of tax for direct payment permit holders.</b> Each holder of a valid direct payment permit shall, by electronic means accrue and pay directly to the department the taxes due under SDCL chapters <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45">10-45</A> and 10-46 for each transaction subject to tax. Taxes for which the direct payment permit is used shall be considered due and payable on the sales and use tax return next due following the date on which a determination of taxability is, or in the exercise of reasonable care should be, made for a given transaction, unless otherwise provided by written agreement between the taxpayer and the department.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 28 SDR 69, effective November 21, 2001.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-67">10-46-67.</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=10-46-67">10-46-67.</A></p> </div> </body> </html>