All consignment sales of tangible personal property and any product transferred electronically are sales at retail, and the consignee is a retailer who must collect and remit the tax on all such sales.

Source: 22 SDR 6, effective July 23, 1995; 28 SDR 178, effective July 1, 2002; 31 SDR 214, effective July 6, 2005; 35 SDR 48, effective September 8, 2008; 35 SDR 165, effective December 23, 2008.

General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3).

Law Implemented: SDCL 10-45-1(10) , 10-45-2 , 10 -45-2.4.