§ 34-20F-1

S.D. Codified Laws § 34-20F-1 (2026)

Retailer defined.

SL 2012, ch 185 , § 1, eff. Mar. 2, 2012.

For purposes of this chapter, a retailer is any person who sells merchandise at retail.

Source: SL 2012, ch 185 , § 1, eff. Mar. 2, 2012.