Amnesty for sellers attempting to comply with the
Streamlined Sales and Use Tax Agreement.
be amended to read as follows:
No seller who registers to pay or to collect and remit applicable South Dakota sales
or use tax in accordance with the terms of the Streamlined Sales and Use Tax Agreement is liable
for any uncollected or unpaid sales or use tax, penalty or interest, unless the seller was registered
in this state during the twelve-month period preceding the date the state is found in compliance
with the Streamlined Sales and Use Tax Agreement.
For any seller who is not obligated to collect
and remit the tax imposed under chapters 10-45, 10-46, or 10-52, the amnesty period provided by
this section ends twelve months after the date the Streamlined Sales Tax Governing Board has
determined that adequate certified service providers and certified automated systems are available.