§ 10-65-1 Definitions
§ 10-65-2 Marketplace defined
§ 10-65-3 Marketplace provider defined
§ 10-65-4 Marketplace seller defined
§ 10-65-5 Certain marketplace providers required to collect and remit sales tax_Criteria
§ 10-65-6 Sale for resale
§ 10-65-7 Failure to collect or remit sales tax_Relief from liability
§ 10-65-8 Prospective obligation of marketplace provider to collect or remit tax

Terms Used In South Dakota Codified Laws > Title 10 > Chapter 65 - Collection and Remittance of Taxes by Marketplace Providers

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2