S.D. Codified Laws § 35-2-25

Current through the 2024 Legislative Session

Section 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.

SDCL 35-2-25

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.

Amended by S.L. 2018, ch. 213,s. 40, eff. 7/1/2018.