{"data":{"id":"us-sd/sdcl-10-45c-2","jurisdiction":"us-sd","citation":"SDCL § 10-45C-2","heading":"Legislative findings.","body":"The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d724049f9f0c28a465c0b5a9bdbbba65ad0ae84204a2e5e705985cf0b8eb4814","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-1","next":"us-sd/sdcl-10-45c-3"},"notice":"GroundRules: Original legal text. Not legal advice."}