§ 64:06:01:59

ARSD 64:06:01:59

Newspaper sales.

Effective Jul 23, 199522 SDR 6Source: 22 SDR 6, effective July 23, 1995. | General Authority: SDCL 10-45-47.1. | Law Implemented: SDCL 10-45-2.

Newspapers shall collect and remit tax on the gross receipts from the sale of newspapers to independent contractor carriers.

Source: 22 SDR 6, effective July 23, 1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.