10-65-1. Definitions.
Terms used in this chapter mean:
(1)"Person," the same as the term is defined under §10-45-1; and
(2)"Retailer," the same as the term is defined under §10-45-1.
Source: SL 2018 (SS), ch 3, §4, eff. Dec. 12, 2018.
Structure South Dakota Codified Laws
Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers
Section 10-65-1 - Definitions.
Section 10-65-2 - Marketplace defined.
Section 10-65-3 - Marketplace provider defined.
Section 10-65-4 - Marketplace seller defined.
Section 10-65-5 - Certain marketplace providers required to collect and remit sales tax_Criteria.
Section 10-65-6 - Sale for resale.
Section 10-65-7 - Failure to collect or remit sales tax_Relief from liability.
Section 10-65-8 - Prospective obligation of marketplace provider to collect or remit tax .