2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 63 - Noncollecting Retailer Notice Requirements
§ 10-63-5 Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.
10-63-5. Notice on check-out page for internet purchase fulfills requirements--Consolidated notice. For any internet purchase made pursuant to this chapter, notice on the check-out page fulfills both the website and invoice notice requirements simultaneously, the notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: "See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota." The check-out page notice link shall direct the purchaser to the principal notice required by § 10-63-2.
If a retailer is required to provide a similar notice for another state in addition to South Dakota, the retailer may provide a consolidated notice so long as the notice includes the information contained in § 10-63-2, specifically references South Dakota, and meets the placement requirements of this section.
Source: SL 2011, ch 59, § 5.
