Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45C - Uniform Sales And Use Tax Administration Act > Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller.

Section 10-45C-13 - Provisions applicable to taxes due from seller in capacity as seller.

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.