64:06:01:60Gross receipts tax on visitor-related businesses

-- No special permit required. Any retailer issued a permit to engage in business in South Dakota is considered to be registered for the gross receipts tax on visitor-related businesses pursuant to SDCL chapter 10-45D. Each retailer doing business in South Dakota and holding a state tax permit must report and remit the gross receipts tax on visitor-related businesses on taxable transactions where tangible personal property, any product transferred electronically, or services are received in the state.

Source: 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008.