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Home » US Law » 2022 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.

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.

Source: SL 2005, ch 81, §5.