A tax permit cannot be issued to a person solely for the purpose of permitting the person to buy at wholesale or to buy without payment of tax to the seller of property or services taxable under SDCL chapter 10-45, 10-45D, 10-46, 10-52, or 10-52A.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 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 10-45-2 , 10-45D-12 , 10-46E-8, 10 -52A-6.