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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45C - Uniform Sales And Use Tax Administration Act > Section 10-45C-6 - Cooperating sovereigns.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-45C-6 - Cooperating sovereigns.

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.

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