Source: http://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=StatuteChapter&Statute=10-45C
Timestamp: 2018-09-20 09:40:17
Document Index: 241778064

Matched Legal Cases: ['§ 10', '§ 10', '§ 3', '§ 82', '§ 161', '§ 4', '§ 6', '§ 7', '§ 8', '§ 1', '§ 1', '§ 10', '§ 2', '§ 10', '§ 10', '§ 3', '§ 10', '§ 5', '§ 1', '§ 2']

SDLRC - Codified Law 10-45C
CHAPTER 10-45C
10-45C-1 Definitions.
10-45C-2 Legislative findings.
10-45C-3 Authority to enter agreement.
10-45C-4 Relationship to state law.
10-45C-5 Agreement requirements.
10-45C-6 Cooperating sovereigns.
10-45C-7 Seller and third party liability.
10-45C-8 Short title.
10-45C-9 Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
10-45C-10 Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
10-45C-11 Provisions not applicable to matters relating to unresolved audits or paid taxes.
10-45C-12 Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
10-45C-13 Provisions applicable to taxes due from seller in capacity as seller.
10-45C-14, 10-45C-15. Repealed.
10-45C-16 Repealed.
10-45C-3. Authority to enter into agreement. The Department of Revenue is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
The Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this chapter include, but are not limited to, the adoption of rules pursuant to chapter 1-26 consistent with the Department of Revenue's rule-making authority in §§ 10-45-47.1 and 10-46-35.1 and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
The secretary of revenue or the secretary's designee and two legislators are authorized to represent this state before the other states that are signatories to the agreement. The Executive Board of the Legislative Research Council shall appoint one senator and one representative to represent this state.
Source: SL 2002, ch 64, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
10-45C-4. Relationship to state law. No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
Source: SL 2002, ch 64, § 4.
10-45C-6. Cooperating sovereigns. The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Source: SL 2002, ch 64, § 6.
10-45C-7. Seller and third party liability. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.
Source: SL 2002, ch 64, § 7.
10-45C-8. Short title. This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act.
Source: SL 2002, ch 64, § 8.
10-45C-9. Seller registering to collect sales and use tax not liable for uncollected tax--Exception. No seller who registers to pay or to collect and remit applicable South Dakota sales or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered in this state during the twelve-month period preceding the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement. For any seller who is not obligated to collect and remit the tax imposed under chapters 10-45, 10-46, or 10-52, the amnesty period provided by this section ends twelve months after the date the Streamlined Sales Tax Governing Board has determined that adequate certified service providers and certified automated systems are available.
Source: SL 2005, ch 81, § 1; SL 2006, ch 54, § 1.
10-45C-10. Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required. The provisions of § 10-45C-9 preclude assessment for any uncollected or unpaid sales or use tax, penalty, or interest for sales made during the period the seller was not registered in the state, if registration occurs within twelve months of the date the state is found in compliance with the Streamlined Sales and Use Tax Agreement.
Source: SL 2005, ch 81, § 2.
10-45C-11. Provisions not applicable to matters relating to unresolved audits or paid taxes. The provisions of § 10-45C-9 do not apply to any seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes. The provisions of § 10-45C-9 do not apply to any sales or use taxes already paid or remitted to the state or to taxes collected by the seller.
Source: SL 2005, ch 81, § 3.
10-45C-13. Provisions applicable to taxes due from seller in capacity as seller. The provisions of § 10-45C-9 are applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
Source: SL 2005, ch 81, § 5.
10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2.
10-45C-16. Repealed by SL 2013, ch 57, § 2.