State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-109

10-45-109. Registration and tax collection does not create nexus for other taxes. Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.

Source: SL 2002, ch 64, § 28.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-109

10-45-109. Registration and tax collection does not create nexus for other taxes. Registration under the agreement and collection of tax imposed under this chapter or chapter 10-46 does not in and of itself create nexus for other taxes or fees imposed by this state.

Source: SL 2002, ch 64, § 28.