The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
S.D. Codified Laws § 10-45C-6
Cooperating sovereigns
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 10-45C-1 to 10-45C-9 (15 sections).
Source: SL 2002, ch 64, § 6.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.