South Dakota Codified Laws 10-45C-9. Seller registering to collect sales and use tax not liable for uncollected tax–Exception
No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45, 10-46, or 10-52, the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available.
Terms Used In South Dakota Codified Laws 10-45C-9
- Agreement: means the Streamlined Sales and Use Tax Agreement. See South Dakota Codified Laws 10-45C-1
- Sales tax: means the tax levied under chapter 10-45. See South Dakota Codified Laws 10-45C-1
- Seller: means any person making sales, leases, or rentals of personal property or services. 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 2005, ch 81, § 1; SL 2006, ch 54, § 1.