South Dakota Codified Laws
Title 10 - Taxation
Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers

Section 10-65-1 - Definitions. - 10-65-1. Definitions. Terms used in this chapter mean: (1)"Person," the...

Section 10-65-2 - Marketplace defined. - 10-65-2. Marketplace defined. For the purposes of this chapter, a...

Section 10-65-3 - Marketplace provider defined. - 10-65-3. Marketplace provider defined. For the purposes of this chapter,...

Section 10-65-4 - Marketplace seller defined. - 10-65-4. Marketplace seller defined. For the purposes of this chapter,...

Section 10-65-5 - Certain marketplace providers required to collect and remit sales tax_Criteria. - 10-65-5. Certain marketplace providers required to collect and remit sales...

Section 10-65-6 - Sale for resale. - 10-65-6. Sale for resale. A marketplace seller making a sale...

Section 10-65-7 - Failure to collect or remit sales tax_Relief from liability. - 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 . - 10-65-8. Prospective obligation of marketplace provider to collect or remit...