South Dakota Statutes
§ 10-65-8 — Prospective obligation of marketplace provider to collect or remit tax.
South Dakota § 10-65-8
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
This text of South Dakota § 10-65-8 (Prospective obligation of marketplace provider to collect or remit tax.) 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 § 10-65-8 (2026).
Text
No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019.
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Legislative History
SL 2018 (SS), ch 3, § 8, eff. Dec. 12, 2018.
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Bluebook (online)
South Dakota § 10-65-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-65-8.