South Dakota Consignment Shop Laws, Articles and Regulations
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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. C...
Regulation of Secondhand and Junk Stores in South Dakota
South Dakota Codified Laws Title 9. Municipal Government Chapter 9-34. Trade Regulation and Licenses 9-34-9. Secondhand and junk stores Every municipality shall have power to tax, license, and regulate secondhand and junk stores and to forbid and punish the purchase and receipt by them from minors of any articles without the written consent of their parents or guardians. Cite as S.D. Co...
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Items 1 - 2 of 2
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