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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers » Section 10-64-6 – Prospective obligation to collect or remit tax.

10-64-6. Prospective obligation to collect or remit tax.

No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.

Source: SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.