2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-2.5 Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
10-45-2.5. Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state. Pursuant to §§ 10-45-2.5 to 10-45-2.9, inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if:
(1) Both of the following conditions exist:
(a) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and
(b) The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or
(2) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a business that maintains a distribution house, sales house, warehouse, or similar place of business in this state that delivers property sold by the retailer to consumers.
Source: SL 2011, ch 56, § 1.
