10-64-6. Prospective obligation to collect or remit tax.
No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.
Source: SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.
Structure South Dakota Codified Laws
Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers
Section 10-64-1 - Legislative findings.
Section 10-64-3 - Declaratory judgment action against out-of-state seller.
Section 10-64-4 - Injunction during pendency of declaratory judgment action.
Section 10-64-5 - Appeal to Supreme Court.
Section 10-64-6 - Prospective obligation to collect or remit tax.
Section 10-64-7 - Obligation to remit tax after injunction lifted or dissolved.
Section 10-64-9 - Use of sales taxes collected from sellers located outside of state.