South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:33
Application for direct payment permit
Official textsdlegislature.gov
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.
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In this chapter (40 sections)
- 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
- 64:01:01:14 · All parties to be heard
- 64:01:01:15 · Repealed
- 64:01:01:16 · Evidence receivable
- 64:01:01:17 · Repealed
- 64:01:01:18 · Void
- 64:01:01:19 · Forms
- 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
- 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
- 64:01:01:22 · Use of fedwire in emergencies
- 64:01:01:23 · Use of check in emergencies
- 64:01:01:24 · Repealed
- 64:01:01:25 · Notice of change in bank or account number
- 64:01:01:26 · Dishonored transaction -- Fee
- 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
- 64:01:01:28 · Audit review
- 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
- 64:01:01:30 · New facilities refund -- Application for permit
- 64:01:01:31 · New facilities refund -- Documentation to support claim
- 64:01:01:32 · Electronic or digital signature
- 64:01:01:33 · Application for direct payment permit
- 64:01:01:34 · Qualification process and requirements for direct payment…
- 64:01:01:35 · Record keeping requirements for direct payment permit…
- 64:01:01:36 · Reporting of tax for direct payment permit holders
- 64:01:01:37 · Certain transactions not permitted for direct payment…
- 64:01:01:38 · Duties of direct payment permit holders
- 64:01:01:39 · Responsibilities of vendors selling to direct payment…
- 64:01:01:40 · Payment of municipal taxes for direct payment permit…
- 64:01:01:41 · Revocation of direct payment permit
- 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
- 64:01:01:43 · Maintenance and access to taxpayer records
- 64:01:01:44 · Requirements for machine-sensible records
- 64:01:01:45 · Requirements for electronic data interchange
- 64:01:01:46 · Description of process that creates records
- 64:01:01:47 · Maintenance of machine-sensible records
- 64:01:01:48 · Access to machine-sensible records
- 64:01:01:49 · Taxpayer creation of machine-sensible records for…
- 64:01:01:50 · Requirements for conversion of hard-copy records to an…
- 64:01:01:51 · Effect of maintaining machine-sensible records on…
- 64:01:01:52 · Effective date of rate changes