South Dakota Codified Laws 10-45C-13. Provisions applicable to taxes due from seller in capacity as seller
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The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
Terms Used In South Dakota Codified Laws 10-45C-13
- Seller: means any person making sales, leases, or rentals of personal property or services. See South Dakota Codified Laws 10-45C-1
Source: SL 2005, ch 81, § 5.