South Dakota Statutes

§ 10-65-6 — Sale for resale.

South Dakota·Title 10 TAXATION·Ch. 10-62 COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale.

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Legislative History

SL 2018 (SS), ch 3, § 6, eff. Dec. 12, 2018.

Nearby Sections

15
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