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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-109: Registration and tax collection does not create nexus for other taxes.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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