South Dakota Statutes
§ 10-45-2.8 — Retailers that are part of controlled group.
South Dakota § 10-45-2.8
This text of South Dakota § 10-45-2.8 (Retailers that are part of controlled group.) 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 § 10-45-2.8 (2026).
Text
Any retailer that is part of a controlled group as defined in § 10-45-20.3 and that controlled group has a component member that is a retailer engaged in business in this state as described in §§ 10-45-2.5 to 10-45-2.9 , inclusive, shall be presumed to be a retailer engaged in business in this state. This presumption may be rebutted by evidence that during the calendar year at issue the component member that is a retailer engaged in business in this state did not engage in any of the activities described in §§ 10-45-2.5 to 10-45-2.9 , inclusive, on behalf of the retailer. For purposes of this section, the term, component member, means any component member as defined in Section 1563(b) of the Internal Revenue Code as of January 1, 2011.
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Legislative History
SL 2011, ch 56, § 4.
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Bluebook (online)
South Dakota § 10-45-2.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-2.8.