§ 10-45C-1 Definitions
§ 10-45C-2 Legislative findings
§ 10-45C-3 Authority to enter into agreement–Authority to implement–Promulgation of rules–Representatives
§ 10-45C-4 Relationship to state law
§ 10-45C-5 Agreement requirements
§ 10-45C-6 Cooperating sovereigns
§ 10-45C-7 Seller and third party liability
§ 10-45C-8 Short title
§ 10-45C-9 Seller registering to collect sales and use tax not liable for uncollected tax–Exception
§ 10-45C-10 Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
§ 10-45C-11 Provisions not applicable to matters relating to unresolved audits or paid taxes
§ 10-45C-13 Provisions applicable to taxes due from seller in capacity as seller
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 45C - Uniform Sales and Use Tax Administration Act

  • Agreement: means the Streamlined Sales and Use Tax Agreement. See South Dakota Codified Laws 10-45C-1
  • Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See South Dakota Codified Laws 10-45C-1
  • Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See South Dakota Codified Laws 10-45C-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See South Dakota Codified Laws 10-45C-1
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • 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