10-45C-1. Definitions. As used in this chapter: (a)”Agreement,” means the Streamlined Sales and Use Tax Agreement; (b)”Certified automated system,” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and […]
10-45C-10. Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required. The provisions of §10-45C-9 preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of […]
10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes. The provisions of §10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and […]
10-45C-12. Effectiveness of provisions of §10-45C-9–Requirements–Tolling of statute of limitations. Absent the seller’s fraud or intentional misrepresentation of a material fact, the provisions of §10-45C-9 are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from […]
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 […]
10-45C-2. Legislative findings. The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. Source: SL 2002, ch 64, §2.
10-45C-3. Authority to enter into agreement. The Department of Revenue is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types […]
10-45C-4. Relationship to state law. No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this […]
10-45C-5. Agreement requirements. The Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements: (a)The agreement must set restrictions to achieve over time more uniform state rates through the following: (1)Limiting the number of state rates. (2)Limiting the application […]
10-45C-6. Cooperating sovereigns. 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 […]
10-45C-7. Seller and third party liability. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use tax due each member state on all […]
10-45C-8. Short title. This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act. Source: SL 2002, ch 64, §8.
10-45C-9. Seller registering to collect sales and use tax not liable for uncollected tax–Exception. No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use […]
