S.D. Codified Laws § 10-45C-6
Current with legislation signed by the governor on or before 3/6/2024
The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
SDCL 10-45C-6