Prospective obligation of marketplace provider to collect or remit tax .

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Collection And Remittance Of Taxes By Marketplace Providers
  5. Prospective obligation of marketplace provider to collect or remit tax .

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10-65-8. Prospective obligation of marketplace provider to collect or remit tax.

No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019.

Source: SL 2018 (SS), ch 3, §8, eff. Dec. 12, 2018.


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