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.
S.D. Codified Laws § 10-45-109
Registration and tax collection does not create nexus for other taxes
Source: SL 2002, ch 64, § 28.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.