<html> <head> <title>Rule 64:06:03:33 Publications and inserts.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:03:33"> <META NAME="Description" Content="Administrative Rules 64:06:03:33 Publications and inserts."> <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>64:06:03:33.&nbsp;&nbsp;Publications and inserts.</b> Gross receipts from the sale of all publications are subject to the retail occupational sales tax. Sales or use tax applies to charges for printing advertising inserts prepared predominantly for a single advertiser which are inserted as a separate section in the newspaper, shopper's guide, or publication. Advertising printed for a single advertiser is considered an integral part of the newspaper or shoppers' guide if it is printed on the same paper stock and paper size as the newspaper or shopper's guide, it is folded in the same manner as and sequentially numbered with the rest of the newspaper or shopper's guide, and it is distributed with the newspaper or shoppers' guide</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 2 SDR 40, effective December 8, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 25 SDR 167, effective July 1, 1999.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(3)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1(3).</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=10-45-2">10-45-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-12.1">10-45-12.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-14.2">10-45-14.2.</A></p> </div> </body> </html>