South Dakota Codified Laws > Title 10 > Chapter 63 – Noncollecting Retailer Notice Requirements


§ 10-63-1	Definition of terms related to sales of property, services, and products transferredelectronically
§ 10-63-2	Notice of use tax due on purchases of tangible personal property, services, orproducts transferred electronically
§ 10-63-3	Notice on website–Notice in catalog
§ 10-63-4	Invoice notice for internet purchase required on electronic order confirmation–Noticefor catalog and phone purchases on bill or receipt
§ 10-63-5	Notice on check-out page for internet purchase fulfills requirements–Consolidatednotice
§ 10-63-6	Displays to be accompanied by notice of tax due
§ 10-63-7	Online auction websites
§ 10-63-8	De minimis retailers and de minimis online auction websites
§ 10-63-9	Criminal penalty or civil liability not applicable

Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
Personal property: All property that is not real property.
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2