South Dakota Statutes
§ 10-45-109 — Registration and tax collection does not create nexus for other taxes.
South Dakota § 10-45-109
This text of South Dakota § 10-45-109 (Registration and tax collection does not create nexus for other taxes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-109 (2026).
Text
Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.
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Legislative History
SL 2002, ch 64, § 28.
Nearby Sections
15
§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-45-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-109.