South Dakota Statutes

§ 10-45-2.9 — Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.

South Dakota § 10-45-2.9
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-2.9 (Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.) 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 § 10-45-2.9 (2026).

Text

Any retailer making sales of tangible personal property to purchasers in this state by mail, telephone, the internet, or other media which has a contractual relationship with an entity to provide and perform installation, maintenance, or repair services for the retailer's purchasers within this state shall be included within the definition of retailer under the provisions of §§ 10-45-2.5 to , inclusive.

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Legislative History

SL 2011, ch 56, § 5.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-2.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-2.9.