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Administrative Rules
Rule 64:06:01:07.01 Application for tax permit.

          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.

 

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