South Dakota Codified Laws
Title 10 - Taxation
Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers

Section 10-64-1 - Legislative findings. - 10-64-1. Legislative findings. The Legislature finds that: (1)The inability to...

Section 10-64-2 - Certain sellers located outside of state required to collect and remit sales taxes--Criteria. - 10-64-2. Certain sellers located outside of state required to collect...

Section 10-64-3 - Declaratory judgment action against out-of-state seller. - 10-64-3. Declaratory judgment action against out-of-state seller. Notwithstanding any other...

Section 10-64-4 - Injunction during pendency of declaratory judgment action. - 10-64-4. Injunction during pendency of declaratory judgment action. The filing...

Section 10-64-5 - Appeal to Supreme Court. - 10-64-5. Appeal to Supreme Court. Any appeal from the decision...

Section 10-64-6 - Prospective obligation to collect or remit tax. - 10-64-6. Prospective obligation to collect or remit tax. No obligation...

Section 10-64-7 - Obligation to remit tax after injunction lifted or dissolved. - 10-64-7. Obligation to remit tax after injunction lifted or dissolved....

Section 10-64-8 - Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected. - 10-64-8. Procedure for recovery of taxes, penalties, or interest--Liability of...

Section 10-64-9 - Use of sales taxes collected from sellers located outside of state. - 10-64-9. Use of sales taxes collected from sellers located outside...