<html> <head> <title>Rule 64:01:01:37 Certain transactions not permitted for direct payment permit holders.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:37"> <META NAME="Description" Content="Administrative Rules 64:01:01:37 Certain transactions not permitted 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>64:01:01:37.&nbsp;&nbsp;Certain transactions not permitted for direct payment permit holders.</b> The holder of a direct pay permit may not use the permit in connection with the following transactions:</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)&nbsp;&nbsp;Purchase of taxable meals or beverages;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)&nbsp;&nbsp;Purchase of taxable lodging or services related thereto;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)&nbsp;&nbsp;Purchase of admission to places of amusement, entertainment, or athletic events, or the privilege of use of any amusement device;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4)&nbsp;&nbsp;Purchase of any motor vehicle, or other tangible personal property required to be licensed or titled with a taxing authority, taxed under SDCL title <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=32">32</A>;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (5)&nbsp;&nbsp;Purchase of any of the following enumerated services listed in SDCL chapter <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45">10-45</A>; telecommunications services, and utilities. Utilities include gas, electricity, and heating fuel; and</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (6)&nbsp;&nbsp;Any other purchase as may be agreed to in writing between the holder of the direct payment permit 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>