{"data":{"id":"us-sd/sdcl-10-45-109","jurisdiction":"us-sd","citation":"SDCL § 10-45-109","heading":"Registration and tax collection does not create nexus for other taxes.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-109","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"f9975a74d3af9a14c4caa877c48e5bb515a408d5f75678bc19b1c1291f3b0f56","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-108","next":"us-sd/sdcl-10-45-110"},"notice":"GroundRules: Original legal text. Not legal advice."}