Registration and remittance--Timeframe

SDCL § 10-64-2.1 — under COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS.

SDCL § 10-64-2.1

A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45 , 10-46E , and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria. Source: SL 2025, ch 55 , § 1.