10-64-1. Legislative findings. The Legislature finds that: (1)The inability to effectively collect the sales or use tax from remote sellers who deliver tangible personal property, products transferred electronically, or services directly into South Dakota is seriously eroding the sales tax base of this state, causing revenue losses and imminent harm to this state through the […]
10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria. Notwithstanding any other provision of law, any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does not have a physical presence in the state, is subject to chapters 10-45 and 10-52, shall remit […]
10-64-3. Declaratory judgment action against out-of-state seller. Notwithstanding any other provision of law, and whether or not the state initiates an audit or other tax collection procedure, the state may bring a declaratory judgment action under chapter 21-24 in any circuit court against any person the state believes meets the criteria of §10-64-2 to establish […]
10-64-4. Injunction during pendency of declaratory judgment action. The filing of the declaratory judgment action established in this chapter by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in §10-64-2 against any taxpayer who does not affirmatively consent […]
10-64-5. Appeal to Supreme Court. Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70, §4, eff. May 1, 2016.
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.
10-64-7. Obligation to remit tax after injunction lifted or dissolved. If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to §10-64-3, the state shall assess and apply the obligation established in §10-64-2 from that date forward. Source: SL 2016, ch 70, […]
10-64-8. Procedure for recovery of taxes, penalties, or interest–Liability of purchaser for use tax unaffected. A taxpayer complying with this chapter, voluntarily or otherwise, may only seek a recovery of taxes, penalties, or interest by following the recovery procedures established pursuant to chapter 10-59. However, no claim may be granted on the basis that the […]
10-64-9. Use of sales taxes collected from sellers located outside of state. If the state is able to enforce the obligation to collect and remit sales tax on remote sellers who deliver tangible personal property, products transferred electronically, or services directly to the citizens of South Dakota, the additional net revenue from such obligation shall […]
