S.D. Admin. R. 64:01:01:33
Current through Register Vol. 51, page 34, September 9, 2024
Each applicant for a direct payment permit must apply in writing to the secretary and the application shall be on a form provided by the secretary. The application shall contain the applicant's address, the location of the place or places of business for which the applicant intends to make direct payment of tax, each sales and use tax permit number for which direct payment will be made, and information necessary to determine eligibility pursuant to § 64:01:01:34.
S.D. Admin. R. 64:01:01:33
General Authority: SDCL 10-46-67.
Law Implemented: SDCL 10-46-67.