<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s27012dc8ba2c428f863945b6c6866950Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s27012dc8ba2c428f863945b6c6866950HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s27012dc8ba2c428f863945b6c6866950HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s27012dc8ba2c428f863945b6c6866950Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s27012dc8ba2c428f863945b6c6866950000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s27012dc8ba2c428f863945b6c6866950B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT"><meta property="og:description" content="SDLRC Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45C"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950Normal"><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45C" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C</span></a></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950Normal"><span class="s27012dc8ba2c428f863945b6c6866950HG4C">UNIFORM SALES AND USE TAX ADMINISTRATION ACT</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950Normal-000000"><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950000001"> </span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-1" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-1</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Definitions.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-2" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-2</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Legislative findings.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-3" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-3</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-4" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-4</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Relationship to state law.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-5" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-5</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Agreement requirements.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-6" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-6</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Cooperating sovereigns.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-7" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-7</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Seller and third party liability.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-8" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-8</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Short title.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-9" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-9</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Seller registering to collect sales and use tax not liable for uncollected tax--Exception.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-10" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-10</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-11" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-11</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Provisions not applicable to matters relating to unresolved audits or paid taxes.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-12" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-12</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Effectiveness of provisions of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-9" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-9</span></a><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">--Requirements--Tolling of statute of limitations.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-13" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-13</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    Provisions applicable to taxes due from seller in capacity as seller.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-14" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-14</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-14" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-14</span></a><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2.</span></p><p dir="ltr" class="s27012dc8ba2c428f863945b6c6866950B"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-16" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-16</span></a><span xml:space="preserve" class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-16" rel="noopener"><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">10-45C-16</span></a><span class="s27012dc8ba2c428f863945b6c6866950DefaultParagraphFont">. Repealed by SL 2013, ch 57, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s5d0defb3ac524a0ab627913f750f7ac1Normal { 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margin-left: 1.25in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s5d0defb3ac524a0ab627913f750f7ac1000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s5d0defb3ac524a0ab627913f750f7ac1NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5d0defb3ac524a0ab627913f750f7ac1SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-45C-1 - Definitions."><meta property="og:description" content="SDLRC Codified Law 10-45C-1 - Definitions."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45C-1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-1" rel="noopener"><span class="s5d0defb3ac524a0ab627913f750f7ac1SENU">10-45C-1</span></a><span xml:space="preserve" class="s5d0defb3ac524a0ab627913f750f7ac1SENU">. </span><span class="s5d0defb3ac524a0ab627913f750f7ac1CL">Definitions.</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1Statute"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">Terms used in this chapter mean:</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(1)    "Agreement," the Streamlined Sales and Use Tax Agreement;</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(2)    "Certified automated system," software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(3)    "Certified service provider," an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(4)    "Person," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span xml:space="preserve" class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(5)    "Sales tax," the tax levied under chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">10-45</span></a><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">;</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(6)    "Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services;</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(7)    "State," any state of the United States and the District of Columbia; and</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1StatuteNumber2"><span xml:space="preserve" class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">(8)    "Use tax," the tax levied under chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46" rel="noopener"><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">10-46</span></a><span class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont">.</span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1Normal"><span xml:space="preserve" class="s5d0defb3ac524a0ab627913f750f7ac1000000"> </span></p><p dir="ltr" class="s5d0defb3ac524a0ab627913f750f7ac1NoIndent"><span xml:space="preserve" class="s5d0defb3ac524a0ab627913f750f7ac1DefaultParagraphFont-000001">Source: </span><span class="s5d0defb3ac524a0ab627913f750f7ac1SCL">SL 2002, ch 64, § 1; SL 2024, ch 39, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038903Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038903SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038903CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038903Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038903DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038903000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038903SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038903SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038903Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-2"><span class="s2038903SENU">10-45C-2</span></a><span xml:space="preserve" class="s2038903SENU">. </span><span class="s2038903CL">Legislative findings.</span></p><p dir="ltr" class="s2038903Normal-000000"><span class="s2038903DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038903Normal"><span xml:space="preserve" class="s2038903000001"> </span></p><p dir="ltr" class="s2038903Normal"><span class="s2038903SCL">Source:</span><span xml:space="preserve" class="s2038903SCL-000002"> SL 2002, ch 64, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.se9a76620763f4617ab321d03ea404235Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se9a76620763f4617ab321d03ea404235SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se9a76620763f4617ab321d03ea404235CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.se9a76620763f4617ab321d03ea404235Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se9a76620763f4617ab321d03ea404235DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se9a76620763f4617ab321d03ea404235000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.se9a76620763f4617ab321d03ea404235NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se9a76620763f4617ab321d03ea404235DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se9a76620763f4617ab321d03ea404235SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-45C-3 - Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives."><meta property="og:description" content="SDLRC Codified Law 10-45C-3 - Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-45C-3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="se9a76620763f4617ab321d03ea404235Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45C-3" rel="noopener"><span class="se9a76620763f4617ab321d03ea404235SENU">10-45C-3</span></a><span xml:space="preserve" class="se9a76620763f4617ab321d03ea404235SENU">. </span><span class="se9a76620763f4617ab321d03ea404235CL">Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.</span></p><p dir="ltr" class="se9a76620763f4617ab321d03ea404235Statute"><span class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont">The Department of Revenue is authorized and directed to enter into the Streamlined Sales and Use Tax 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. In furtherance of the agreement, the Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.</span></p><p dir="ltr" class="se9a76620763f4617ab321d03ea404235Statute"><span xml:space="preserve" class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont">The Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this chapter include, but are not limited to, the adoption of rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont"> consistent with the Department of Revenue's rule-making authority in §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-47.1" rel="noopener"><span class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont">10-45-47.1</span></a><span xml:space="preserve" class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46-35.1" rel="noopener"><span class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont">10-46-35.1</span></a><span xml:space="preserve" class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont"> and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.</span></p><p dir="ltr" class="se9a76620763f4617ab321d03ea404235Statute"><span class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont">The secretary of revenue or the secretary's designee and three legislators are authorized to represent this state before the other states that are signatories to the agreement. The Executive Board of the Legislative Research Council shall appoint the legislators to represent this state.</span></p><p dir="ltr" class="se9a76620763f4617ab321d03ea404235Normal"><span xml:space="preserve" class="se9a76620763f4617ab321d03ea404235000000"> </span></p><p dir="ltr" class="se9a76620763f4617ab321d03ea404235NoIndent"><span xml:space="preserve" class="se9a76620763f4617ab321d03ea404235DefaultParagraphFont-000001">Source: </span><span class="se9a76620763f4617ab321d03ea404235SCL">SL 2002, ch 64, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2023, ch 33, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038905Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038905SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038905CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038905Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038905DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038905000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038905SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038905SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038905Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-4"><span class="s2038905SENU">10-45C-4</span></a><span xml:space="preserve" class="s2038905SENU">. </span><span class="s2038905CL">Relationship to state law.</span></p><p dir="ltr" class="s2038905Normal-000000"><span class="s2038905DefaultParagraphFont">No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.</span></p><p dir="ltr" class="s2038905Normal"><span xml:space="preserve" class="s2038905000001"> </span></p><p dir="ltr" class="s2038905Normal"><span class="s2038905SCL">Source:</span><span xml:space="preserve" class="s2038905SCL-000002"> SL 2002, ch 64, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038906Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038906SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038906CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038906Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038906DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038906Normal-000001 { margin-top: 0; margin-bottom: 0; margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-right: 0; } p.s2038906Normal-000002 { margin-top: 0; margin-bottom: 0; margin-left: 1.14in; text-indent: -0.44in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-right: 0; } span.s2038906000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038906SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038906SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038906Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-5"><span class="s2038906SENU">10-45C-5</span></a><span xml:space="preserve" class="s2038906SENU">. </span><span class="s2038906CL">Agreement requirements.</span></p><p dir="ltr" class="s2038906Normal-000000"><span class="s2038906DefaultParagraphFont">The Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements:</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(a)    The agreement must set restrictions to achieve over time more uniform state rates through the following:</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(1)    Limiting the number of state rates.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(2)    Limiting the application of maximums on the amount of state tax that is due on a transaction.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(3)    Limiting the application of thresholds on the application of state tax.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(b)    The agreement must establish uniform standards for the following:</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(1)    The sourcing of transactions to taxing jurisdictions.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(2)    The administration of exempt sales.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(3)    The allowances a seller may take for bad debts.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(4)    Sales and use tax returns and remittances.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(c)    The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(d)    The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(e)    The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(f)    The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(1)    Restricting variances between the state and local tax bases.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(2)    Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(3)    Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.</span></p><p dir="ltr" class="s2038906Normal-000002"><span class="s2038906DefaultParagraphFont">(4)    Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(g)    The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(h)    The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provision of the agreement while a member.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(i)    The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.</span></p><p dir="ltr" class="s2038906Normal-000001"><span class="s2038906DefaultParagraphFont">(j)    The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.</span></p><p dir="ltr" class="s2038906Normal"><span xml:space="preserve" class="s2038906000003"> </span></p><p dir="ltr" class="s2038906Normal"><span class="s2038906SCL">Source:</span><span xml:space="preserve" class="s2038906SCL-000004"> SL 2002, ch 64, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038906SCL-000004">11-1</span></a><span class="s2038906SCL-000004">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038907Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038907SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038907CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038907Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038907DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038907000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038907SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038907SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038907Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-6"><span class="s2038907SENU">10-45C-6</span></a><span xml:space="preserve" class="s2038907SENU">. </span><span class="s2038907CL">Cooperating sovereigns.</span></p><p dir="ltr" class="s2038907Normal-000000"><span class="s2038907DefaultParagraphFont">The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.</span></p><p dir="ltr" class="s2038907Normal"><span xml:space="preserve" class="s2038907000001"> </span></p><p dir="ltr" class="s2038907Normal"><span class="s2038907SCL">Source:</span><span xml:space="preserve" class="s2038907SCL-000002"> SL 2002, ch 64, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038908Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038908SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038908CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038908Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038908DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038908Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038908000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038908SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038908SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038908Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-7"><span class="s2038908SENU">10-45C-7</span></a><span xml:space="preserve" class="s2038908SENU">. </span><span class="s2038908CL">Seller and third party liability.</span></p><p dir="ltr" class="s2038908Normal-000000"><span class="s2038908DefaultParagraphFont">A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.</span></p><p dir="ltr" class="s2038908Normal-000001"><span class="s2038908DefaultParagraphFont">A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.</span></p><p dir="ltr" class="s2038908Normal-000001"><span class="s2038908DefaultParagraphFont">A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.</span></p><p dir="ltr" class="s2038908Normal-000001"><span class="s2038908DefaultParagraphFont">A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.</span></p><p dir="ltr" class="s2038908Normal"><span xml:space="preserve" class="s2038908000002"> </span></p><p dir="ltr" class="s2038908Normal"><span class="s2038908SCL">Source:</span><span xml:space="preserve" class="s2038908SCL-000003"> SL 2002, ch 64, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038909Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038909SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038909CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038909Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038909DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038909000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038909SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038909SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038909Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-8"><span class="s2038909SENU">10-45C-8</span></a><span xml:space="preserve" class="s2038909SENU">. </span><span class="s2038909CL">Short title.</span></p><p dir="ltr" class="s2038909Normal-000000"><span class="s2038909DefaultParagraphFont">This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act.</span></p><p dir="ltr" class="s2038909Normal"><span xml:space="preserve" class="s2038909000001"> </span></p><p dir="ltr" class="s2038909Normal"><span class="s2038909SCL">Source:</span><span xml:space="preserve" class="s2038909SCL-000002"> SL 2002, ch 64, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038910Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038910SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038910CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038910Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038910DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038910000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038910SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038910SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038910Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-9"><span class="s2038910SENU">10-45C-9</span></a><span xml:space="preserve" class="s2038910SENU">. </span><span class="s2038910CL">Seller registering to collect sales and use tax not liable for uncollected tax--Exception.</span></p><p dir="ltr" class="s2038910Normal-000000"><span xml:space="preserve" class="s2038910DefaultParagraphFont">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 </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2038910DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2038910DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2038910DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2038910DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2038910DefaultParagraphFont">10-52</span></a><span class="s2038910DefaultParagraphFont">, 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.</span></p><p dir="ltr" class="s2038910Normal"><span xml:space="preserve" class="s2038910000001"> </span></p><p dir="ltr" class="s2038910Normal"><span class="s2038910SCL">Source:</span><span xml:space="preserve" class="s2038910SCL-000002"> SL 2005, ch 81, § 1; SL 2006, ch 54, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038911Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038911SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038911CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038911Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038911DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038911000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038911SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038911SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038911Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-10"><span class="s2038911SENU">10-45C-10</span></a><span xml:space="preserve" class="s2038911SENU">. </span><span class="s2038911CL">Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.</span></p><p dir="ltr" class="s2038911Normal-000000"><span xml:space="preserve" class="s2038911DefaultParagraphFont">The provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-9"><span class="s2038911DefaultParagraphFont">10-45C-9</span></a><span xml:space="preserve" class="s2038911DefaultParagraphFont"> preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement.</span></p><p dir="ltr" class="s2038911Normal"><span xml:space="preserve" class="s2038911000001"> </span></p><p dir="ltr" class="s2038911Normal"><span class="s2038911SCL">Source:</span><span xml:space="preserve" class="s2038911SCL-000002"> SL 2005, ch 81, § 2.</span></p><p dir="ltr" class="s2038911Normal"><span xml:space="preserve" class="s2038911000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038912Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038912SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038912CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038912Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038912DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038912000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038912SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038912SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038912Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-11"><span class="s2038912SENU">10-45C-11</span></a><span xml:space="preserve" class="s2038912SENU">. </span><span class="s2038912CL">Provisions not applicable to matters relating to unresolved audits or paid taxes.</span></p><p dir="ltr" class="s2038912Normal-000000"><span xml:space="preserve" class="s2038912DefaultParagraphFont">The provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-9"><span class="s2038912DefaultParagraphFont">10-45C-9</span></a><span xml:space="preserve" class="s2038912DefaultParagraphFont"> do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-9"><span class="s2038912DefaultParagraphFont">10-45C-9</span></a><span xml:space="preserve" class="s2038912DefaultParagraphFont"> do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.</span></p><p dir="ltr" class="s2038912Normal"><span xml:space="preserve" class="s2038912000001"> </span></p><p dir="ltr" class="s2038912Normal"><span class="s2038912SCL">Source:</span><span xml:space="preserve" class="s2038912SCL-000002"> SL 2005, ch 81, § 3.</span></p><p dir="ltr" class="s2038912Normal"><span xml:space="preserve" class="s2038912000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038913Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038913SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038913CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038913Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038913DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038913000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038913SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038913SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038913Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-12"><span class="s2038913SENU">10-45C-12</span></a><span xml:space="preserve" class="s2038913SENU">. </span><span xml:space="preserve" class="s2038913CL">Effectiveness of provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-9"><span class="s2038913CL">10-45C-9</span></a><span class="s2038913CL">--Requirements--Tolling of statute of limitations.</span></p><p dir="ltr" class="s2038913Normal-000000"><span xml:space="preserve" class="s2038913DefaultParagraphFont">Absent the seller's fraud or intentional misrepresentation of a material fact, the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-9"><span class="s2038913DefaultParagraphFont">10-45C-9</span></a><span xml:space="preserve" class="s2038913DefaultParagraphFont"> are fully effective, if the seller remains registered and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months from the date of the seller's original registration. The state's statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.</span></p><p dir="ltr" class="s2038913Normal"><span xml:space="preserve" class="s2038913000001"> </span></p><p dir="ltr" class="s2038913Normal"><span class="s2038913SCL">Source:</span><span xml:space="preserve" class="s2038913SCL-000002"> SL 2005, ch 81, § 4.</span></p><p dir="ltr" class="s2038913Normal"><span xml:space="preserve" class="s2038913000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038914Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038914SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038914CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038914Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038914DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038914000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038914SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038914SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038914Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-13"><span class="s2038914SENU">10-45C-13</span></a><span xml:space="preserve" class="s2038914SENU">. </span><span class="s2038914CL">Provisions applicable to taxes due from seller in capacity as seller.</span></p><p dir="ltr" class="s2038914Normal-000000"><span xml:space="preserve" class="s2038914DefaultParagraphFont">The provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45C-9"><span class="s2038914DefaultParagraphFont">10-45C-9</span></a><span xml:space="preserve" class="s2038914DefaultParagraphFont"> are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.</span></p><p dir="ltr" class="s2038914Normal"><span xml:space="preserve" class="s2038914000001"> </span></p><p dir="ltr" class="s2038914Normal"><span class="s2038914SCL">Source:</span><span xml:space="preserve" class="s2038914SCL-000002"> SL 2005, ch 81, § 5.</span></p><p dir="ltr" class="s2038914Normal"><span xml:space="preserve" class="s2038914000001"> </span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT10-45C-14 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-45C-14 "> <META NAME="Description" Content="South Dakota Codified Laws 10-45C-14"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-45C-14, 10-45C-15. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2015, ch 39, &#167;&#167;&nbsp;1, 2.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45C - UNIFORM SALES AND USE TAX ADMINISTRATION ACT10-45C-16 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-45C-16 "> <META NAME="Description" Content="South Dakota Codified Laws 10-45C-16"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-45C-16. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2013, ch 57, &#167;&nbsp;2.<p> </BODY> </HTML>