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Administrative Rules
Rule 64:06:01:42 Representing out of state dealers -- Extra permits.

          64:06:01:42.  Representing out of state dealers -- Extra permits. Agents, sales persons, solicitors, canvassers, or representatives representing out-of-state dealers registered under either the retail sales tax or use tax laws must, if traveling from place to place, carry a license card as proof they are representing such out-of-state dealer. Extra cards will be furnished for representatives upon request to the department.

          Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003.

          General Authority:SDCL 10-45-47.1.

          Law Implemented:SDCL 10-45-24.

Online Archived History: