South Dakota Statutes
§ 10-65-4 — Marketplace seller defined.
South Dakota § 10-65-4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-62COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
This text of South Dakota § 10-65-4 (Marketplace seller 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 § 10-65-4 (2026).
Text
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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Bluebook (online)
South Dakota § 10-65-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-65-4.