Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT
Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller

S.D. Codified Laws § 10-45C-13

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller

The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.

SDCL 10-45C-13

SL 2005, ch 81, § 5.