South Dakota Statutes

§ 10-45C-2 — Legislative findings.

South Dakota § 10-45C-2
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-45BUNIFORM SALES AND USE TAX ADMINISTRATION ACT

This text of South Dakota § 10-45C-2 (Legislative findings.) 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 § 10-45C-2 (2026).

Text

The Legislature finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

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Legislative History

SL 2002, ch 64, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45C-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45C-2.