§ 35-2-25

S.D. Codified Laws § 35-2-25 (2026)

Sales or use tax licenses.

SL 1994, ch 284 ; SL 2006, ch 191 , § 3, eff. Jan. 1, 2007; SL 2010, ch 180 , § 19; SL 2011, ch 172 , § 2; SL 2018, ch 213 , § 40.

No license granted pursuant to this title may be issued unless the applicant has first obtained a sales tax license pursuant to chapter 10-45, if applicable, or a use tax license pursuant to chapter 10-46, if applicable.

Source: SL 1994, ch 284 ; SL 2006, ch 191 , § 3, eff. Jan. 1, 2007; SL 2010, ch 180 , § 19; SL 2011, ch 172 , § 2; SL 2018, ch 213 , § 40.