South Dakota Statutes

§ 10-45C-2 — Legislative findings.

South Dakota·Title 10 TAXATION·Ch. 10-45B UNIFORM SALES AND USE TAX ADMINISTRATION ACT
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

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