Chapter
COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
- S.D. Codified Laws § 10-64-1— Legislative findings
- S.D. Codified Laws § 10-64-2— Certain sellers located outside of state required to collect and remit sales taxes--Criteria
- S.D. Codified Laws § 10-64-2.1— Registration and remittance--Timeframe
- S.D. Codified Laws § 10-64-3— Declaratory judgment action against out-of-state seller
- S.D. Codified Laws § 10-64-4— Injunction during pendency of declaratory judgment action
- S.D. Codified Laws § 10-64-5— Appeal to Supreme Court
- S.D. Codified Laws § 10-64-6— Prospective obligation to collect or remit tax
- S.D. Codified Laws § 10-64-7— Obligation to remit tax after injunction lifted or dissolved
- S.D. Codified Laws § 10-64-8— Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected
- S.D. Codified Laws § 10-64-9— Repealed