S.D. Admin. R. 64:06:01:07.01

Current through Register Vol. 50, page 159, June 17, 2024

Section 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.

S.D. Admin. R. 64:06:01:07.01

17 SDR 4, effective 7/18/1990; 28 SDR 178, effective 7/1/2002; 29 SDR 177, effective 7/2/2003; 32 SDR 225, effective 7/3/2006.

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.