South Dakota Statutes
§ 10-65-4 — Marketplace seller 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 seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketplace provider.
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Legislative History
SL 2018 (SS), ch 3, § 3, eff. Dec. 12, 2018.
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