August 11, 1989
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?
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