10-65-5. Certain marketplace providers required to collect and remit sales tax--Criteria.
Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the marketplace provider makes or facilitates for a marketplace seller if the marketplace provider:
(1)Is a seller subject to §10-64-2;
(2)Facilitates the sales of at least one marketplace seller that is subject to §10-64-2; or
(3)Facilitates the sales of two or more marketplace sellers that, when the sales are combined, are subject to §10-64-2, even if the marketplace sellers are not separately or individually subject to §10-64-2.
Source: SL 2018 (SS), ch 3, §5, 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 .