No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019. Source: SL 2018 (SS), ch 3 , § 8, eff. Dec. 12, 2018.
Prospective obligation of marketplace provider to collect or remit tax
SDCL § 10-65-8 — under COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS.
SDCL § 10-65-8