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2020 South Dakota Codified Laws
Title 10 - Taxation
Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers
Section 10-65-3 - Marketplace provider defined.
Universal Citation: SD Codified L § 10-65-3 (2020)
10-65-3. Marketplace provider defined.
For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:
(1)Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and
(2)Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.
Source: SL 2018 (SS), ch 3, ยง2, eff. Dec. 12, 2018.
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