§ 64:06:02:20.01

ARSD 64:06:02:20.01

Sale of telephone directories.

Effective Jul 1, 199521 SDR 219Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. | General Authority: SDCL 10-45-47.1. | Law Implemented: SDCL 10-45-2 , 10-46-2.

The purchase of telephone directories for distribution to subscribers is not for resale and sales tax applies at the time of purchase.

Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2 , 10-46-2.