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2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers
- Section 10-65-1 - Definitions.
- Section 10-65-2 - Marketplace defined.
- Section 10-65-3 - Marketplace provider defined.
- Section 10-65-4 - Marketplace seller defined.
- Section 10-65-5 - Certain marketplace providers required to collect and remit sales tax_Criteria.
- Section 10-65-6 - Sale for resale.
- Section 10-65-7 - Failure to collect or remit sales tax_Relief from liability.
- Section 10-65-8 - Prospective obligation of marketplace provider to collect or remit tax .
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