The holder of a direct pay permit may not use the permit in connection with the following transactions:
- (1) Purchase of taxable meals or beverages;
- (2) Purchase of taxable lodging or services related thereto;
- (3) Purchase of admission to places of amusement, entertainment, or athletic events, or the privilege of use of any amusement device;
- (4) Purchase of any motor vehicle, or other tangible personal property required to be licensed or titled with a taxing authority, taxed under SDCL title 32;
- (5) Purchase of any of the following enumerated services listed in SDCL chapter 10-45; telecommunications services, and utilities. Utilities include gas, electricity, and heating fuel; and
- (6) Any other purchase as may be agreed to in writing between the holder of the direct payment permit and the department.
Source: 28 SDR 69, effective November 21, 2001.
General Authority: SDCL 10-46-67.
Law Implemented: SDCL 10-46-67.