10-45-109. Registration and tax collection does not create nexus for other taxes.
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/sd/title-10/chapter-10-45/10-45-109·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.