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.
Source: view the official text
In this chapter (7 sections)
- 10-65-1 · Definitions
- 10-65-2 · Marketplace defined
- 10-65-3 · Marketplace provider defined
- 10-65-4 · Marketplace seller defined
- 10-65-5 · Certain marketplace providers required to collect and remit…
- 10-65-6 · Sale for resale
- 10-65-8 · Prospective obligation of marketplace provider to collect or…