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2020 South Dakota Codified Laws
Title 10 - Taxation
Chapter 63 - Noncollecting Retailer Notice Requirements
- Section 10-63-1 - Definition of terms related to sales of property, services, and products transferred electronically.
- Section 10-63-2 - Notice of use tax due on purchases of tangible personal property, services, or products transferred electronically.
- Section 10-63-3 - Notice on website--Notice in catalog.
- Section 10-63-4 - Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.
- Section 10-63-5 - Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.
- Section 10-63-6 - Displays to be accompanied by notice of tax due.
- Section 10-63-7 - Online auction websites.
- Section 10-63-8 - De minimis retailers and de minimis online auction websites.
- Section 10-63-9 - Criminal penalty or civil liability not applicable.
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