<html> <head> <title>Rule 64:09:01:28 Tax credit disallowed.</title> <META NAME="Keywords" Content="Administrative Rules 64:09:01:28"> <META NAME="Description" Content="Administrative Rules 64:09:01:28 Tax credit disallowed."> <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>64:09:01:28.&nbsp;&nbsp;Tax credit disallowed.</b> The amount of use tax owed to this state by a taxpayer may not be reduced for sales or use taxes paid to another state pursuant to SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-6.1">10-46-6.1</A> and <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-34.1">10-46-34.1</A>, if the sales or use tax paid to the other state was refunded to the taxpayer.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 30 SDR 40, effective September 29, 2003.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">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=10-46-6.1">10-46-6.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-34.1">10-46-34.1.</A></p> </div> </body> </html>