South Dakota § 10-45C-9 Seller registering to collect sales and use tax not liable for uncollected tax--Exception.

South Dakota Statutes

§ 10-45C-9 — Seller registering to collect sales and use tax not liable for uncollected tax--Exception.

South Dakota § 10-45C-9

Title 10TAXATION

Ch. 10-45BUNIFORM SALES AND USE TAX ADMINISTRATION ACT

This text of South Dakota § 10-45C-9 (Seller registering to collect sales and use tax not liable for uncollected tax--Exception.) 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-9 (2026).

Text

No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45 , 10-46 , or 10-52 , the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available.

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No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45 , 10-46 , or 10-52 , the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available.