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2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers
Section 10-64-6 - Prospective obligation to collect or remit tax.
Universal Citation: SD Codified L § 10-64-6 (2021)
10-64-6. Prospective obligation to collect or remit tax.
No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.
Source: SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.
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