10-65-2. Marketplace defined.
For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state.
Source: SL 2018 (SS), ch 3, ยง1, 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 .