§ 10-45C-13 Provisions applicable to taxes due from seller in capacity as seller.

SD Codified L § 10-45C-13 (2019) (N/A)
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10-45C-13. Provisions applicable to taxes due from seller in capacity as seller. The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.

Source: SL 2005, ch 81, § 5.