No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.
S.D. Codified Laws § 10-64-6
Prospective obligation to collect or remit tax
Source: SL 2016, ch 70, § 5, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.