10-45-2.5. Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
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/sd/title-10/chapter-10-45/10-45-2-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Pursuant to §§ 10-45-2.5 to 10-45-2.9 , inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if:
(1)Both of the following conditions exist:
(a)The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and
(b)The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or
(2)The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a business that maintains a distribution house, sales house, warehouse, or similar place of business in this state that delivers property sold by the retailer to consumers.