GroundRules
SDCL § 10-65-5.1: Registration and remittance--Timeframe.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 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