South Dakota Statutes
§ 35-2-25 — Sales or use tax licenses.
No license granted pursuant to this title may be issued unless the applicant has first obtained a sales tax license pursuant to chapter 10-45 , if applicable, or a use tax license pursuant to chapter 10-46 , if applicable.
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Legislative History
SL 1994, ch 284; SL 2006, ch 191, § 3, eff. Jan. 1, 2007; SL 2010, ch 180, § 19; SL 2011, ch 172, § 2; SL 2018, ch 213, § 40.
Nearby Sections
15
§ 35-1-1
Definition of terms.§ 35-1-10
Repealed§ 35-1-3
Certain revenue department employees prohibited from engaging in alcoholic beverage business.§ 35-1-5.1
Bottle clubs prohibited.§ 35-1-5.2
Repealed