A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45, 10-46E, and 10-52, prior to the first day of the first month that begins at least thirty days after meeting the criteria.
S.D. Codified Laws § 10-64-2.1
Registration and remittance--Timeframe
Source: SL 2025, ch 55, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.