Section 10-46-23 - Collection and remittance of tax by retailer. - South Dakota Statutes

10-46-23. Collection and remittance of tax by retailer. The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue and regulation shall authorize pursuant to § 10-46-22, shall be collected by the retailer and remitted to the Department of Revenue and Regulation pursuant to the provisions of §§ 10-46-24 to 10-46-31, inclusive.

Source: SL 1939, ch 276, § 6 (1); SDC Supp 1960, § 57.4306 (1); SL 2003, ch 272, § 82; SL 2008, ch 51, § 54.