State Bar of South Dakota

Ethics Opinion 89-3

August 11, 1989

Rules: N/A
Subject: Non-resident attorney.
Summary: A South Dakota attorney is not required to ascertain if a non-resident attorney whom he is associated with has complied with the South Dakota sales tax law. The South Dakota attorney is only responsible for the "reputation" of the non-resident attorney.

Facts

You have requested a formal opinion from the Ethics Committee as to whether or not a member of The State Bar of South Dakota is required to ascertain that a non-resident attorney who is associated with the resident attorney is complying with the South Dakota Sales Tax laws prior to the resident attorney moving the ad hoc admission of the non-resident attorney?

Opinion

The Rules of Professional Conduct are silent as to this particular question. The South Dakota Supreme Court rejected a proposed Rule which would have required a non-resident lawyer seeking temporary admission to practice in connection with a particular case to certify that he or she had in fact obtained a sales tax license. The ethical responsibility of the moving attorney is to be responsible for the “reputation” of the non-resident attorney and not to act as an instrument of the South Dakota Department of Revenue.

Donald E. Covey
Chair, Ethics Committee

State Bar of South Dakota

Ethics Opinion 89-3

Rules: N/A

Subject: Non-resident attorney.

Summary: A South Dakota attorney is not required to ascertain if a non-resident attorney whom he is associated with has complied with the South Dakota sales tax law. The South Dakota attorney is only responsible for the "reputation" of the non-resident attorney.