<html> <head> <title>Rule 64:06:03:41.01 Municipal sales tax rate on vending machines.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:03:41.01"> <META NAME="Description" Content="Administrative Rules 64:06:03:41.01 Municipal sales tax rate on vending machines."> <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>64:06:03:41.01.&nbsp;&nbsp;Municipal sales tax rate on vending machines.</b> The highest rate of the municipal sales and gross receipts tax applies to all gross receipts of vending machines which sell multiple items which are taxed at different rates unless the vendor maintains records and inventories documenting actual sales by type of item. The municipal sales and gross receipts taxes are in addition to the state sales tax.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002.</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</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-52-4">10-52-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-52A-7">10-52A-7(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=10-52-2">10-52-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-52-8">10-52-8</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-52A-2">10-52A-2.</A></p> </div> </body> </html>