{"data":{"id":"us-sd/sdcl-10-47b-57","jurisdiction":"us-sd","citation":"SDCL § 10-47B-57","heading":"Application for out-of-state supplier's license.","body":"Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out-of-state supplier may obtain an out-of-state supplier's license. Application for or possession of an out-of-state supplier's license is voluntary. However, application for the license constitutes a surrender of jurisdiction to this state and its courts for purposes of the collection and administration of the fuel excise tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-57","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c36e39839d733b3c5714bf42da116119a2704224aefa581d1bc1c4b91efcefd4","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-56","next":"us-sd/sdcl-10-47b-58"},"notice":"GroundRules: Original legal text. Not legal advice."}