South Dakota Statutes
§ 10-45-2.7 — Retailers processing orders electronically.
South Dakota § 10-45-2.7
This text of South Dakota § 10-45-2.7 (Retailers processing orders electronically.) 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 § 10-45-2.7 (2026).
Text
The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§ 10-45-2.5 to 10-45-2.9 , inclusive.
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Legislative History
SL 2011, ch 56, § 3.
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Bluebook (online)
South Dakota § 10-45-2.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-2.7.