64:01:01:37Certain transactions not permitted for direct

payment permit holders. The holder of a direct pay permit may not use the permit in connection with the following transactions: (1) Purchase of taxable meals or beverages; (2) Purchase of taxable lodging or services related thereto; (3) Purchase of admission to places of amusement, entertainment, or athletic events, or the privilege of use of any amusement device; (4) Purchase of any motor vehicle, or other tangible personal property required to be licensed or titled with a taxing authority, taxed under SDCL title 32; (5) Purchase of any of the following enumerated services listed in SDCL chapter 10-45; telecommunications services, and utilities. Utilities include gas, electricity, and heating fuel; and (6) Any other purchase as may be agreed to in writing between the holder of the direct payment permit and the department.

Source: 28 SDR 69, effective November 21, 2001.