No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019.
S.D. Codified Laws § 10-65-8
Prospective obligation of marketplace provider to collect or remit tax
Source: SL 2018 (SS), ch 3, § 8, 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.