South Dakota § 10-45C-1 Definitions.

South Dakota Statutes

§ 10-45C-1 — Definitions.

South Dakota § 10-45C-1

Title 10TAXATION

Ch. 10-45BUNIFORM SALES AND USE TAX ADMINISTRATION ACT

This text of South Dakota § 10-45C-1 (Definitions.) 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 § 10-45C-1 (2026).

Text

Terms used in this chapter mean:

(1)"Agreement," the Streamlined Sales and Use Tax Agreement;

(2)"Certified automated system," software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;

(3)"Certified service provider," an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;

(4)"Person," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

(5)"Sales tax," the tax levied under chapter 10-45 ;

(6)"Seller," an

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Terms used in this chapter mean: (1) "Agreement," the Streamlined Sales and Use Tax Agreement; (2) "Certified automated system," software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction; (3) "Certified service provider," an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions; (4) "Person," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; (5) "Sales tax," the tax levied under chapter 10-45 ; (6) "Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services; (7) "State," any state of the United States and the District of Columbia; and (8) "Use tax," the tax levied under chapter 10-46 .