10-45C-6. Cooperating sovereigns.
The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Source: SL 2002, ch 64, §6.
Structure South Dakota Codified Laws
Chapter 45C - Uniform Sales And Use Tax Administration Act
Section 10-45C-1 - Definitions.
Section 10-45C-2 - Legislative findings.
Section 10-45C-3 - Authority to enter agreement.
Section 10-45C-4 - Relationship to state law.
Section 10-45C-5 - Agreement requirements.
Section 10-45C-6 - Cooperating sovereigns.
Section 10-45C-7 - Seller and third party liability.
Section 10-45C-8 - Short title.
Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller.