{"data":{"id":"us-sd/sdcl-10-64-2.1","jurisdiction":"us-sd","citation":"SDCL § 10-64-2.1","heading":"Registration and remittance--Timeframe.","body":"A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45, 10-46E, and 10-52, prior to the first day of the first month that begins at least thirty days after meeting the criteria.","path":["TITLE 10. TAXATION","CHAPTER 10-64. COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS"],"source_url":"https://sdlegislature.gov/Statutes/10-64-2.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"11c8a369e791f867a32814bcbd70d20b9d1b0c140585ce0913caa0c9657404cc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-64-2","next":"us-sd/sdcl-10-64-3"},"notice":"GroundRules: Original legal text. Not legal advice."}