South Dakota § 10-45-2.5 Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.

South Dakota Statutes

§ 10-45-2.5 — Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.

South Dakota § 10-45-2.5

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-2.5 (Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-45-2.5 (2026).

Text

Pursuant to §§ to 10-45-2.9 , inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if:

(1)Both of the following conditions exist:

(a)The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and (b) The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or (2) The retailer holds a substantial own

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Pursuant to §§ to 10-45-2.9 , inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if: (1) Both of the following conditions exist: (a) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and (b) The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or (2) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a business that maintains a distribution house, sales house, warehouse, or similar place of business in this state that delivers property sold by the retailer to consumers.