South Dakota Codified Laws 10-64-6. Prospective obligation to collect or remit tax
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No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.
Terms Used In South Dakota Codified Laws 10-64-6
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Source: SL 2016, ch 70, § 5, eff. May 1, 2016; SL 2018 (SS), ch 2, § 4, eff. Sept. 12, 2018.