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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-109 Registration and tax collection does not create nexus for other taxes.
Universal Citation: SD Codified L § 10-45-109 (2017)
10-45-109. Registration and tax collection does not create nexus for other taxes. Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.
Source: SL 2002, ch 64, ยง 28.
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