State of South Dakota  
EIGHTY-EIGHTH SESSION
LEGISLATIVE ASSEMBLY, 2013  

339U0090   SENATE BILL   NO.  87  

Introduced by:    Senators Peters, Brown, Holien, Lederman, Olson (Russell), Rave, Rhoden, Tidemann, Vehle, and White and Representatives Cronin, Gosch, Lust, and Rounds
 

        FOR AN ACT ENTITLED, An Act to establish the effective date of the sales tax collection allowance for retailers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That § 10-45C-16 be repealed.
    10-45C-16. When the cumulative total of the net revenue received pursuant to § 10-45C-15 exceeds ten million dollars, a collection allowance established pursuant to § 10-45-27.2 shall become effective the following July first.
    Section 2. The provisions of § 10-45-27.2 are effective on July 1, 2014.

170 copies were printed on recycled paper by the South Dakota
Legislative Research Council at a cost of $.093 per page.   		.
   		Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.