(a) Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require.
(b) (1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.(2) However, a seller that registers electronically shall not be required to provide a written signature.
(1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.
(2) However, a seller that registers electronically shall not be required to provide a written signature.
(c) A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.