South Dakota Statutes
§ 10-45-109 — Registration and tax collection does not create nexus for other taxes.
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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South Dakota § 10-45-109 (Registration and tax collection does not create nexus for other taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2002, ch 64, § 28.
Nearby Sections
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