Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
South-Dakota
/
Title 10 - Taxation
/
Chapter 64 - Collection of Sales Taxes From Out...
Chapter 64 - Collection of Sales Taxes From Out-of-State Sellers
§ 10-64-1 Legislative findings.
§ 10-64-2 Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
§ 10-64-3 Declaratory judgment action against out-of-state seller.
§ 10-64-4 Injunction during pendency of declaratory judgment action.
§ 10-64-5 Appeal to Supreme Court.
§ 10-64-6 Prospective obligation to collect or remit tax.
§ 10-64-7 Obligation to remit tax after injunction lifted or dissolved.
§ 10-64-8 Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.
§ 10-64-9 Use of sales taxes collected from sellers located outside of state.