GroundRules
SDCL § 10-64-2.1: Registration and remittance--Timeframe.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-64. COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45, 10-46E, and 10-52, prior to the first day of the first month that begins at least thirty days after meeting the criteria.
Collected 2026-09-03T15:18:56Z. Source file · JSON