{"data":{"id":"us-sd/sdcl-10-46-23","jurisdiction":"us-sd","citation":"SDCL § 10-46-23","heading":"Collection and remittance of tax by retailer.","body":"The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue shall authorize pursuant to § 10-46-22, shall be collected by the retailer and remitted to the Department of Revenue pursuant to the provisions of §§ 10-46-24 to 10-46-31, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-23","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"96845de0268dd9ccbefe6499fb52328dba485959abfd244785b8e973f99b679d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-22","next":"us-sd/sdcl-10-46-24"},"notice":"GroundRules: Original legal text. Not legal advice."}