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South Dakota Codified Laws
Title 10
Chapter 10-64
S.D. Codified Laws ch. 10-64
Collection of Sales Taxes from Out-of-state Sellers
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10-64-1
Legislative findings.
10-64-2
Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
10-64-2.1
Registration and remittance--Timeframe.
10-64-3
Declaratory judgment action against out-of-state seller.
10-64-4
Injunction during pendency of declaratory judgment action.
10-64-5
Appeal to Supreme Court.
10-64-6
Prospective obligation to collect or remit tax.
10-64-7
Obligation to remit tax after injunction lifted or dissolved.
10-64-8
Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.
10-64-9
Repealed
Repealed