South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:33 — Application for direct payment permit
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.
Source: official text