10-65-4. Marketplace seller defined.
For the purposes of this chapter, a marketplace seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketplace provider.
Source: SL 2018 (SS), ch 3, ยง3, 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 .