10-45C-9. Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45, 10-46, or 10-52, the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available.
Source: SL 2005, ch 81, §1; SL 2006, ch 54, §1.
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.