64:75:05:09Computation
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Multiple revenue tax rules updatesEffective
of volume for alcohol excise tax. For purposes of the alcohol excise tax, the computation of volume shall be rounded to the nearest hundredth decimal place.
Source: 45 SDR 83, effective December 18, 2018.
General Authority
- SDCL 35-10-1 ↗Amended by SB53 (2019) — authorize certain retailers to offer quantity discounts or cash discounts for th
Law Implemented
- SDCL 35-10-1 ↗Amended by SB53 (2019) — authorize certain retailers to offer quantity discounts or cash discounts for th