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Code · South Dakota · Title 36 · Chapter 36-20

36-20B-32.3. Out-of-state firms performing other in-state services.

98 words·~1 min read·/sd/title-36/chapter-36-20/36-20b-32-3·

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A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1
(3)or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:
(1)The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67 ; and
(2)The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.
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