§ 10-64-6 Prospective obligation to collect or remit tax.

SD Codified L § 10-64-6 (2019) (N/A)
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10-64-6. Prospective obligation to collect or remit tax. No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.

Source: SL 2016, ch 70, § 5, eff. May 1, 2016; SL 2018 (SS), ch 2, § 4, eff. Sept. 12, 2018.