South Dakota Statutes

§ 10-45C-13 — Provisions applicable to taxes due from seller in capacity as seller.

South Dakota·Title 10 TAXATION·Ch. 10-45B UNIFORM SALES AND USE TAX ADMINISTRATION ACT
The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.

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South Dakota § 10-45C-13 (Provisions applicable to taxes due from seller in capacity as seller.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2005, ch 81, § 5.

Nearby Sections

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