State of South Dakota

South Dakota Legislature

Administrative Rules

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Rule 64:06 SALES TAX

ARTICLE 64:06

SALES TAX

Chapter

64:06:01             Administration of program.

64:06:02             Services -- Interpretive rules.

64:06:03             Products -- Interpretive rules.

          Declaratory Ruling: Gross receipts of collection agencies are subject to state sales tax. Secretary of Revenue Declaratory Ruling No. 78-5.


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