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

A taxpayer complying with this chapter, voluntarily or otherwise, may only seek a recovery of taxes, penalties, or interest by following the recovery procedures established pursuant to chapter 10-59. However, no claim may be granted on the basis that the taxpayer lacked a physical presence in the state and complied with this chapter voluntarily while covered by the injunction provided in § 10-64-4.

Nothing in this chapter limits the ability of any taxpayer to obtain a refund for any other reason, including a mistake of fact or mathematical miscalculation of the applicable tax.

No seller who remits sales tax voluntarily or otherwise under this chapter is liable to a purchaser who claims that the sales tax has been over-collected because a provision of this chapter is later deemed unlawful.

Nothing in this chapter affects the obligation of any purchaser from this state to remit use tax as to any applicable transaction in which the seller does not collect and remit or remit an offsetting sales tax.