64:06:01:60.  Gross receipts tax on visitor-related businesses -- No special permit required. Any retailer issued a permit to engage in business in South Dakota is considered to be registered for the gross receipts tax on visitor-related businesses pursuant to SDCL chapter 10-45D. Each retailer doing business in South Dakota and holding a state tax permit must report and remit the gross receipts tax on visitor-related businesses on taxable transactions where tangible personal property, any product transferred electronically, or services are received in the state.

          Source: 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008.

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

          Law Implemented: SDCL 10-45D-12, 10-52A-6.