South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:07.02 - Requirements for statewide tax permit

Universal Citation: SD Admin Rules 64:06:01:07.02
Current through Register Vol. 51, page 43, September 23, 2024

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.

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.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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