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South Dakota Codified Laws
Title 10
Chapter 10-65
S.D. Codified Laws ch. 10-65
Collection and Remittance of Taxes by Marketplace Providers
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10-65-1
Definitions.
10-65-2
Marketplace defined.
10-65-3
Marketplace provider defined.
10-65-4
Marketplace seller defined.
10-65-5
Certain marketplace providers required to collect and remit sales tax--Criteria.
10-65-5.1
Registration and remittance--Timeframe.
10-65-6
Sale for resale.
10-65-7
Repealed
Repealed
10-65-8
Prospective obligation of marketplace provider to collect or remit tax.