South Dakota Statutes
§ 10-65-2 — Marketplace defined.
South Dakota·Title 10 TAXATION·Ch. 10-62 COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state.
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Legislative History
SL 2018 (SS), ch 3, § 1, eff. Dec. 12, 2018.
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