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99 chapters · 1,878 sections in this title.
SDCL § 10-64-1 Legislative findings
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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,…
SDCL § 10-64-2 Certain sellers located outside of state required to collect and remit sales taxes--Criteria
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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 , 10-46E , and 10-52 , and …
SDCL § 10-64-2.1 Registration and remittance--Timeframe
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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 ,…
SDCL § 10-64-3 Declaratory judgment action against out-of-state seller
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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 § …
