64:06:01:54.  Temporary tax permits. Temporary tax permits may be issued by the department to businesses of a transitory or seasonal nature or to transient solicitors for not more than 45 days.

          Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006.

          General Authority: SDCL 10-45-47.1(1), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).

          Law Implemented: SDCL 10-45-24, 10-45D-12, 10-46E-8, 10-52A-6.