{"data":{"id":"us-sd/sdcl-10-64-6","jurisdiction":"us-sd","citation":"SDCL § 10-64-6","heading":"Prospective obligation to collect or remit tax.","body":"No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.","path":["TITLE 10. TAXATION","CHAPTER 10-64. COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS"],"source_url":"https://sdlegislature.gov/Statutes/10-64-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"340b1d3cbcbcbf4ab10f32b8162c80281a10bebccc65dbbbe495a0c09151e5c1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-64-5","next":"us-sd/sdcl-10-64-7"},"notice":"GroundRules: Original legal text. Not legal advice."}