South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-64-6 — Prospective obligation to collect or remit tax

No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.

Last amended: Source: SL 2016, ch 70 , § 5, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 4, eff. Sept. 12, 2018.