South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-109 — Registration and tax collection does not create nexus for other taxes

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.

Last amended: Source: SL 2002, ch 64 , § 28.

Source: official text