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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45C-2

Legislative findings

Official textsdlegislature.gov

The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

Last amended: Source: SL 2002, ch 64 , § 2.

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In this chapter (40 sections)
  1. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  2. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  3. 10-45A-5 · Refund amounts for single-member households
  4. 10-45A-6 · Refund amounts for multiple-member households
  5. 10-45A-7 · Secretary to prepare table
  6. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  7. 10-45A-9 · Claim computed by department at election of claimant
  8. 10-45A-10 · Documentary evidence with claim
  9. 10-45A-11 · Secretary to determine disability claims
  10. 10-45A-12 · Death of claimant--Disposition of claim
  11. 10-45A-13 · Proration of funds insufficient to pay all claims
  12. 10-45A-14 · Denial of claim--Hearing before secretary of…
  13. 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
  14. 10-45A-16 · Promulgation of rules
  15. 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
  16. 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
  17. 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
  18. 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
  19. 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
  20. 10-45C-1 · Definitions
  21. 10-45C-2 · Legislative findings
  22. 10-45C-3 · Authority to enter into agreement--Authority to…
  23. 10-45C-4 · Relationship to state law
  24. 10-45C-5 · Agreement requirements
  25. 10-45C-6 · Cooperating sovereigns
  26. 10-45C-7 · Seller and third party liability
  27. 10-45C-8 · Short title
  28. 10-45C-9 · Seller registering to collect sales and use tax not liable…
  29. 10-45C-10 · Assessment for uncollected tax prohibited for period seller…
  30. 10-45C-11 · Provisions not applicable to matters relating to unresolved…
  31. 10-45C-12 · Effectiveness of provisions of §…
  32. 10-45C-13 · Provisions applicable to taxes due from seller in capacity…
  33. 10-45C-14 · 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2
  34. 10-45C-16 · 10-45C-16. Repealed by SL 2013, ch 57, § 2
  35. 10-45D-1 · Definitions
  36. 10-45D-2 · Tax on gross receipts of certain visitor-related businesses
  37. 10-45D-3 · Tax revenue to be deposited in tourism promotion fund
  38. 10-45D-4 · Lodging establishments
  39. 10-45D-5 · Campgrounds
  40. 10-45D-6 · Visitor attractions
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