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.
Prospective obligation to collect or remit tax
SDCL § 10-64-6 — under COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS.
SDCL § 10-64-6