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- Title 10. Taxation
- Chapter 63. Noncollecting Retailer Notice Requirements
SDCL 10-63-6 Displays to Be Accompanied By Notice of Tax Due
Library | South Dakota Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session |
Year | 2023 |
Citation | SDCL 10-63-6 |
A noncollecting retailer may not state or displa...
Notwithstanding the limitation in this section, if a noncollecting retailer knows that a purchase is exempt from South Dakota tax pursuant to South Dakota law, the noncollecting retailer may display or indicate that no sales or use tax is due even if the display is not accompanied by the notice required by § 10-63-2.
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