{"data":{"id":"us-sd/sdcl-10-65-5.1","jurisdiction":"us-sd","citation":"SDCL § 10-65-5.1","heading":"Registration and remittance--Timeframe.","body":"A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 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 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS"],"source_url":"https://sdlegislature.gov/Statutes/10-65-5.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"614ae74a788b7263f4ab16fde295d319f05f7fcab103d4427cb00652cdcb0a1a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-65-5","next":"us-sd/sdcl-10-65-6"},"notice":"GroundRules: Original legal text. Not legal advice."}