Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-109 - Registration and tax collection does not create nexus for other taxes

S.D. Codified Laws § 10-45-109

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Current through the 2024 Legislative Session
Section 10-45-109 - Registration and tax collection does not create nexus for other taxes

Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.

SDCL 10-45-109

SL 2002, ch 64, § 28.