10-46-23. Collection and remittance of tax by retailer.The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue shall authorize pursuant to §10-46-22, shall be collected by the retailer and remitted to the Department of Revenue pursuant to the provisions of §§10-46-24 to 10-46-31, inclusive. Source: SL 1939, ch 276, §6 (1); SDC Supp 1960, §57.4306 (1); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §54; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code