<html> <head> <title>Rule 64:01:01:53 Effective date local rate changes -- Sales from preprinted catalogs.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:53"> <META NAME="Description" Content="Administrative Rules 64:01:01:53 Effective date local rate changes -- Sales from preprinted catalogs."> <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>64:01:01:53.&nbsp;&nbsp;Effective date local rate changes -- Sales from preprinted catalogs.</b> The local sales tax rate applies to any purchase from a seller's printed catalog if the purchaser computes the tax based upon local tax rates published in the printed catalog.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; However, if the seller did not receive notice of a local sales tax change at least 120 days before the first day of the calendar quarter, the department will not enforce the local sales tax change until the following calendar quarter.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 30 SDR 211, effective July 1, 2004.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-52-4">10-52-4.</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=10-52-9">10-52-9.</A></p> </div> </body> </html>