{"data":{"id":"us-sd/sdcl-10-65-8","jurisdiction":"us-sd","citation":"SDCL § 10-65-8","heading":"Prospective obligation of marketplace provider to collect or remit tax.","body":"No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019.","path":["TITLE 10. TAXATION","CHAPTER 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS"],"source_url":"https://sdlegislature.gov/Statutes/10-65-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3d2a477f306afb61dfc5e94425cb80f2b37a473b7a970c9ddd020c663316191c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-65-7","next":"us-sd/sdcl-11-1-1"},"notice":"GroundRules: Original legal text. Not legal advice."}