South Dakota Codified Laws 10-45C-2. Legislative findings
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The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Terms Used In South Dakota Codified Laws 10-45C-2
- Agreement: means the Streamlined Sales and Use Tax Agreement. See South Dakota Codified Laws 10-45C-1
- State: means any state of the United States and the District of Columbia. See South Dakota Codified Laws 10-45C-1
- Use tax: means the tax levied under chapter 10-46. See South Dakota Codified Laws 10-45C-1
Source: SL 2002, ch 64, § 2.