Versions of See prior versions of a law on LawServer 2023 South Dakota Codified Laws 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria 2022 South Dakota Codified Laws 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria 2021 South Dakota Codified Laws 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria 2019 South Dakota Codified Laws 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria 2018 South Dakota Codified Laws 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria 2016 South Dakota Codified Laws 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria