The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
S.D. Codified Laws § 10-45C-2
Legislative findings
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 10-45C-1–10-45C-9 (15 sections).
Source: SL 2002, ch 64, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.