South Dakota
Title 10 · Chapter 10-64
10 entries
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10-64-1. Legislative findings.
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10-64-2. Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
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10-64-2.1. Registration and remittance--Timeframe.
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10-64-3. Declaratory judgment action against out-of-state seller.
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10-64-4. Injunction during pendency of declaratory judgment action.
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10-64-5. Appeal to Supreme Court.
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10-64-6. Prospective obligation to collect or remit tax.
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10-64-7. Obligation to remit tax after injunction lifted or dissolved.
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10-64-8. Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.
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10-64-9. Repealed.