South Dakota Statutes
§ 10-65-5.1 — Registration and remittance--Timeframe.
South Dakota § 10-65-5.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-62COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
This text of South Dakota § 10-65-5.1 (Registration and remittance--Timeframe.) 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 § 10-65-5.1 (2026).
Text
A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria.
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Legislative History
SL 2025, ch 55, § 2.
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Bluebook (online)
South Dakota § 10-65-5.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-65-5.1.