South Dakota Statutes
§ 10-65-3 — Marketplace provider defined.
South Dakota § 10-65-3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-62COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
This text of South Dakota § 10-65-3 (Marketplace provider defined.) 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 § 10-65-3 (2026).
Text
For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:
(1)Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and (2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.
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Legislative History
SL 2018 (SS), ch 3, § 2, eff. Dec. 12, 2018.
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Bluebook (online)
South Dakota § 10-65-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-65-3.