Prospective obligation to collect or remit tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Collection Of Sales Taxes From Out-Of-State Sellers
  5. Prospective obligation to collect or remit tax.

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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.


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