South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-65-8 — Prospective obligation of marketplace provider to collect or remit tax

No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019.

Last amended: Source: SL 2018 (SS), ch 3 , § 8, eff. Dec. 12, 2018.