South Dakota Statutes
§ 10-65-1 — Definitions.
South Dakota·Title 10 TAXATION·Ch. 10-62 COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
Terms used in this chapter mean:
(1)"Person," the same as the term is defined under § 10-45-1 ; and (2) "Retailer," the same as the term is defined under § 10-45-1 .
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Legislative History
SL 2018 (SS), ch 3, § 4, eff. Dec. 12, 2018.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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