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Section 35-2-25 - Sales or use tax licenses — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 35-2-25 - Sales or use tax licenses

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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. Source: 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.