The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax.
S.D. Codified Laws § 10-46-40
Rules for administration--Uniformity of application
Applied in 1 court decision — leading case J. D. Evans Equipment Co. v. State Ex Rel. Bender (1975)
Most recently applied in J. D. Evans Equipment Co. v. State Ex Rel. Bender (June 1975)
Source: SL 1939, ch 276, § 9; SDC Supp 1960, § 57.9944; SL 1987, ch 82, § 31; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.