Department of Revenue



March 2015 Business Tax Rules

Proposed rules §§ 64:06:01:62, 64:06:01:63.01, and 64:06:02:81.01 will clarify the definition of “receive” and source attorney services to the office of the attorney.

New content is added below as the draft rules move through the rule-making process.




Intermin Rules Hearing
Agency Contact: Michael Houdyshell
mail to: DORAdminRules@state.sd.us
Important Dates
Public Hearing:
Comment Deadline:
Interim Rules Committee Hearing:
Filed-Secretary of State:
Rule Effective:
03/09/2015
03/19/2015
04/20/2015
04/23/2015
05/13/2015