10-64-6. Prospective obligation to collect or remit tax.No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018. Source: SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.
South Dakota Legal Code