{"data":{"id":"us-sd/sdcl-10-45c-6","jurisdiction":"us-sd","citation":"SDCL § 10-45C-6","heading":"Cooperating sovereigns.","body":"The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"dfd1ba24953e67aa97fc76fcf08c78df01f676ea94e9bc0b3b5f46093a0a6960","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-5","next":"us-sd/sdcl-10-45c-7"},"notice":"GroundRules: Original legal text. Not legal advice."}