64:06:01:30.  Municipal tax -- No special permit required. Any retailer issued a permit to engage in business in South Dakota pursuant to SDCL 10-45-25 or 10-46-22 is considered to be registered for municipal tax pursuant to SDCL 10-52-2 and 10-52A-2 that the department administers. Every retailer doing business in South Dakota and holding a state tax permit must report and remit municipal tax on taxable transactions where tangible personal property, products transferred electronically, or services are received within a municipality having an ordinance imposing a tax administered by the state pursuant to SDCL 10-52-4 or 10-52A-2.

          Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008.

          General Authority: SDCL 10-52-4, 10-52A-7(1).

          Law Implemented: SDCL 10-52-4, 10-52A-6.