The South Dakota House of Representatives has recently passed House Bills 1033 and 1044 for review by the South Dakota Senate. House Bill 1033 would enact an amnesty that would relieve a seller of liabilities associated with uncollected or unpaid sales or use tax, penalty, or interest if the seller registers in accordance with the Streamlined Sales and Use Tax Agreement. House Bill 1044 discusses the refund procedures for over-collected sales or use taxes. If enacted, Chapter 10-59 would read as follows: No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request. (H.B. 1033 and H.B. 1044, South Dakota House of Representatives, passed by House, January 20, 2005)