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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 63 - Noncollecting Retailer Notice Requirements
§ 10-63-8 De minimis retailers and de minimis online auction websites.
Universal Citation: SD Codified L § 10-63-8 (2017)
10-63-8. De minimis retailers and de minimis online auction websites. A de minimis retailer and a de minimis online auction website are exempt from the notice requirements provided by this chapter.
Source: SL 2011, ch 59, ยง 8.
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