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.