{"data":{"id":"us-sd/sdcl-10-45c-13","jurisdiction":"us-sd","citation":"SDCL § 10-45C-13","heading":"Provisions applicable to taxes due from seller in capacity as seller.","body":"The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-13","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ebb8433f422f5428cf1db0923342f9b57908e056940c8bbd03cd9b20bf80b3e7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-12","next":"us-sd/sdcl-10-45c-14"},"notice":"GroundRules: Original legal text. Not legal advice."}