ARSD 64:06:01:07.03
Each applicant for a tax permit through the streamline registration system shall provide the following information:
(10) Information for each state that the applicant is eligible to volunteer for streamline sales tax, and whether the applicant is already registered in that state, or needs to register in that state.
Applicant will be required to furnish additional information per SDCL 10-45-24 and § 64:06:01:07.01 if they are required to register in this state.
Source: 31 SDR 214, effective July 6, 2005.
General Authority: SDCL 10-45-47.1(1).
Law Implemented: SDCL 10-45-24.