South Dakota Administrative Rules For Secondhand Stores

Administrative Rules of South Dakota 
Department of Revenue (Articles 64:01 to 64:80)
Article 64:06 Sales Tax 
Chapter 64:06:03 Products—Interpretive Rules (Refs & Annos)

ARSD 64:06:03:39
64:06:03:39. Secondhand stores.

Secondhand store operators receiving secondhand merchandise for sale on behalf of some person must collect sales tax on all merchandise that they sell.

Cite as S.D. Admin. R. 64:06:03:39