South Dakota
Title 10 · Chapter 10-65
9 entries
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10-65-1. Definitions.
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10-65-2. Marketplace defined.
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10-65-3. Marketplace provider defined.
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10-65-4. Marketplace seller defined.
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10-65-5. Certain marketplace providers required to collect and remit sales tax--Criteria.
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10-65-5.1. Registration and remittance--Timeframe.
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10-65-6. Sale for resale.
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10-65-7. Repealed.
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10-65-8. Prospective obligation of marketplace provider to collect or remit tax.