No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018.

Terms Used In South Dakota Codified Laws 10-64-6

  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.

Source: SL 2016, ch 70, § 5, eff. May 1, 2016; SL 2018 (SS), ch 2, § 4, eff. Sept. 12, 2018.