64:01:01:40Payment of municipal taxes for direct payment

permit holders. A direct payment permit holder that makes a taxable purchase of tangible personal property, any product transferred electronically, or services shall report and pay applicable municipal use tax on the taxable purchases. The municipal use tax shall be calculated at the rate imposed by the jurisdiction in which taxable use occurs.

Source: 28 SDR 69, effective November 21, 2001; 35 SDR 48, effective September 8, 2008.