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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-24

Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions

Official textsdlegislature.gov

Each retailer or person engaging in a business in this state whose receipts are subject to sales tax shall file with the Department of Revenue, an application for a permit. Each application shall be made on a form prescribed by the secretary of revenue and shall require the name under which the applicant transacts or intends to transact business, the location of each business, and other information as the secretary of revenue may require. The applicant shall have a permit for each place of business, unless the secretary of revenue grants a request for a statewide permit. A statewide permit may be granted if the applicant demonstrates the ability to comply with the filing, auditing, and record-keeping requirements specified in rules promulgated pursuant to § 10-45-47.1 for each location specified in the application.
Any seller registering under the agreement as defined in § 10-45C-1 shall be registered in this state, provided this state has entered into the agreement as provided in § 10-45C-3 . Any seller who is registered under such agreement may cancel its registration at any time, but is liable for remitting any sales tax previously collected.

Last amended: Source: SDC 1939, § 57.3301; SL 1967, ch 329 , § 1; SL 1972, ch 66 , § 1; SL 2000, ch 61 , § 1; SL 2002, ch 64 , § 23; SL 2003, ch 61 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-45-3 · 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006
  2. 10-45-4 · Tax on receipts from business services
  3. 10-45-5 · Tax on receipts from specific enumerated businesses and…
  4. 10-45-6 · Tax on utility services
  5. 10-45-7 · Tax on room or parking site rentals to transient guests
  6. 10-45-8 · Tax on admissions to amusements, athletic contests, or events
  7. 10-45-9 · Constitutional and statutory exemptions from taxation
  8. 10-45-10 · Exemption of sales to United States, states, municipalities,…
  9. 10-45-11 · Exemption of fuel sales otherwise taxed
  10. 10-45-12 · 10-45-12. Repealed by SL 1981, ch 103, § 2
  11. 10-45-13 · Exemption of receipts used for civic and nonprofit…
  12. 10-45-14 · Exemption of sales to educational institutions and…
  13. 10-45-15 · Exemption of seed used for agricultural purposes
  14. 10-45-16 · Exemption of commercial fertilizer used for agricultural…
  15. 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
  16. 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
  17. 10-45-20 · Exemptions applied to taxable services
  18. 10-45-21 · Tax additional to other occupation and privilege taxes
  19. 10-45-22 · Addition of tax to price of product or service
  20. 10-45-23 · Schedule for collection of tax from consumer
  21. 10-45-24 · Application for retailer permit--Contents and…
  22. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  23. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  24. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  25. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  26. 10-45-29 · Deduction allowed for sales refunds
  27. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  28. 10-45-31 · Receipts not issued for taxes remitted
  29. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  30. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  31. 10-45-35 · Appeals from decisions of secretary
  32. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  33. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  34. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  35. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  36. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  37. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  38. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  39. 10-45-47 · 10-45-47. Superseded
  40. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
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