The outline reads, “…Every person, partnership, corporation or other organization that sells, rents, or leases taxable items or performs taxable services in South Dakota must apply for a sales tax license. You must be licensed before making sales in South Dakota…” The outline replaces any previous documentation on the matter at hand prior to January 1, 2004. Included in the outline are answers to questions a taxpayer may have about getting licensed, collecting and remitting sales and use taxes, and potential penalties for not abiding by established laws. (Tax Facts #130, January 1, 2004.)