64:06:01:07. Issuance and use of permits restricted. A tax permit cannot be issued to a person solely for the purpose of permitting the person to buy at wholesale or to buy without payment of tax to the seller of property or services taxable under SDCL chapter 10-45, 10-45D, 10-46, 10-52, or 10-52A.
Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006.
General Authority: SDCL 10-45-47.1(1), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).
Law Implemented: SDCL 10-45-2, 10-45D-12, 10-46E-8, 10-52A-6.
64:06:01:07.01. Application for tax permit. All applicants for a tax permit shall include on the application form, in addition to the requirements set forth in SDCL 10-45-24, the following:
(1) The applicant's social security number, if the individual is the sole owner, and the applicant's federal identification number if the internal revenue service requires a federal identification number;
(2) The applicant's home and business telephone number;
(3) The type of business, with a brief description of that business;
(4) The type of license requested;
(5) The beginning date of business;
(6) Whether it is a new business;
(7) An estimated monthly taxable gross in this state;
(8) The type of accounting method used;
(9) The type of ownership;
(10) If it is a corporation, the date of incorporation;
(11) If not a South Dakota corporation, the date registered with the secretary of state;
(12) The names, addresses, and social security numbers of all principal officers if the business is a corporation or of all principal partners if the business is a partnership; and
(13) Other information required by the secretary to identify the business and the activities of the business.
Source: 17 SDR 4, effective July 18, 1990; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006.
General Authority: SDCL 10-45-47.1(1), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).
Law Implemented: SDCL 10-45-24, 10-45D-12, 10-46E-8, 10-52A-6.
64:06:01:07.02. Requirements for statewide tax permit. The department may only issue a statewide tax permit to businesses with identical ownership, the same federal identification number, the same Standard Industrial Classification number, and the same license type. The department may issue a statewide tax permit to businesses with different Standard Industrial Classification numbers if all the other requirements are met and the products or services being sold are the same even though the Standard Industrial Classification numbers are different. Any business requesting a statewide tax permit must maintain records that clearly show gross receipts, deductions, and municipal and tourism sales for each location reported under the statewide permit. Such records shall be stored and available at one location.
Source: 27 SDR 9, effective August 7, 2000; 28 SDR 69, effective November 21, 2001; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006.
General Authority: SDCL 10-45-47.1(1)(4), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).
Law Implemented: SDCL 10-45-24, 10-45D-12, 10-46E-8, 10-52A-6.
64:06:01:07.03. Application for tax permit -- Streamline registration. Each applicant for a tax permit through the streamline registration system shall provide the following information:
(1) The applicant's federal identification number if the internal revenue service requires a federal identification number or the applicant's social security number;
(2) The applicant's legal name;
(3) The applicant's business name (if different than legal name);
(4) The applicant's business address;
(5) The applicant's mailing address (if different than business address);
(6) The applicant's state of incorporation or organization;
(7) Contact person and contact person's phone number;
(8) NAICS Code for primary source of business;
(9) Technology model the applicant will use for reporting and paying tax; and
(10) Information for each state that the applicant is eligible to volunteer for streamline sales tax, and whether the applicant is already registered in that state, or needs to register in that state.
Applicant will be required to furnish additional information per SDCL 10-45-24 and § 64:06:01:07.01 if they are required to register in this state.
Source: 31 SDR 214, effective July 6, 2005.
General Authority: SDCL 10-45-47.1(1).
Law Implemented: SDCL 10-45-24.
