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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-111

Relief from liability for failing to collect tax at new rate--Conditions

Official textsdlegislature.gov

A retailer is relieved of any liability for failing to collect a tax pursuant to this chapter at a new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate change if:

# (1)

The retailer collected the tax at the immediately preceding effective rate; and

# (2)

The retailer's failure to collect at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.
This section does not apply if the retailer fraudulently failed to collect the tax at the new rate or solicited purchasers based on the immediately preceding effective rate.

Last amended: Source: SL 2010, ch 60 , § 1.

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In this chapter (40 sections)
  1. 10-45-91 · Admissions to rodeos and related activities taxable
  2. 10-45-92 · Allowable deductions for auctioneers
  3. 10-45-93 · Exemption for gross receipts from international sale of…
  4. 10-45-94 · Exemption for gross receipts from direct mail service
  5. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  6. 10-45-96 · Tax on gross receipts of professional employer…
  7. 10-45-97 · Professional employer organization defined
  8. 10-45-98 · Temporary help services not subject to § 10-45-96
  9. 10-45-99 · Definitions
  10. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  11. 10-45-101 · Requirements for extension
  12. 10-45-102 · Extension applies to full costs and installation fees
  13. 10-45-103 · Application for extension permit--Permit nontransferable
  14. 10-45-104 · Secretary to prescribe form and documentation requirements
  15. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  16. 10-45-106 · Right to hearing on denial of extension request
  17. 10-45-107 · Promulgation of rules regarding filing extensions
  18. 10-45-108 · Sourcing of sales and services
  19. 10-45-109 · Registration and tax collection does not create nexus for…
  20. 10-45-110 · Exemption for sale of coins, currency, or bullion
  21. 10-45-111 · Relief from liability for failing to collect tax at new…
  22. 10-45-112 · Exemption for nonprofit corporations created for fire…
  23. 10-45-113 · Exemption for small sales by minors
  24. 10-45-114 · Exemption--Coaches
  25. 10-45A-1 · Definition of terms
  26. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  27. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  28. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  29. 10-45A-5 · Refund amounts for single-member households
  30. 10-45A-6 · Refund amounts for multiple-member households
  31. 10-45A-7 · Secretary to prepare table
  32. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  33. 10-45A-9 · Claim computed by department at election of claimant
  34. 10-45A-10 · Documentary evidence with claim
  35. 10-45A-11 · Secretary to determine disability claims
  36. 10-45A-12 · Death of claimant--Disposition of claim
  37. 10-45A-13 · Proration of funds insufficient to pay all claims
  38. 10-45A-14 · Denial of claim--Hearing before secretary of…
  39. 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
  40. 10-45A-16 · Promulgation of rules
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