There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 63. Noncollecting Retailer Notice Requirements
§10-63-7 Online auction websites.
SD Codified L § 10-63-7 (through 2011) What's This?
10-63-7. Online auction websites. With the exception of notification on an invoice, the provisions of this chapter apply to online auction websites.
Source: SL 2011, ch 59, § 7.
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