South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-65-8
Prospective obligation of marketplace provider to collect or remit tax
Official textsdlegislature.gov
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…