10-63-3. Notice on website--Notice in catalog.
The notice required by §10-63-2 on a website shall occur on a page necessary to facilitate the applicable transaction. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The prominent linking notice shall direct the purchaser to the principal notice information required by §10-63-2.
The notice required by §10-63-2 in a catalog shall be part of the order form. The notice shall be sufficient if the noncollecting retailer provides a prominent reference to a supplemental page that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota on page ____." The notice on the order form shall direct the purchaser to the page that includes the principal notice required by §10-63-2.
Source: SL 2011, ch 59, §3.
Structure South Dakota Codified Laws
Chapter 63 - Noncollecting Retailer Notice Requirements
Section 10-63-3 - Notice on website--Notice in catalog.
Section 10-63-6 - Displays to be accompanied by notice of tax due.
Section 10-63-7 - Online auction websites.
Section 10-63-8 - De minimis retailers and de minimis online auction websites.
Section 10-63-9 - Criminal penalty or civil liability not applicable.