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2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers
- Section 10-64-1 - Legislative findings.
- Section 10-64-2 - Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
- Section 10-64-3 - Declaratory judgment action against out-of-state seller.
- Section 10-64-4 - Injunction during pendency of declaratory judgment action.
- Section 10-64-5 - Appeal to Supreme Court.
- Section 10-64-6 - Prospective obligation to collect or remit tax.
- Section 10-64-7 - Obligation to remit tax after injunction lifted or dissolved.
- Section 10-64-8 - Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.
- Section 10-64-9 - Use of sales taxes collected from sellers located outside of state.
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