South Dakota Codified Laws
Chapter 63 - Noncollecting Retailer Notice Requirements
Section 10-63-8 - De minimis retailers and de minimis online auction websites.

10-63-8. De minimis retailers and de minimis online auction websites.
A de minimis retailer and a de minimis online auction website are exempt from the notice requirements provided by this chapter.

Source: SL 2011, ch 59, ยง8.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 63 - Noncollecting Retailer Notice Requirements

Section 10-63-3 - Notice on website--Notice in catalog.

Section 10-63-4 - Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.

Section 10-63-5 - Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.

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.