South Dakota Statutes
§ 10-65-3 — Marketplace provider 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 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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