GroundRules
SDCL § 10-65-1: Definitions.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
Terms used in this chapter mean:
(1) "Person," the same as the term is defined under § 10-45-1; and
(2) "Retailer," the same as the term is defined under § 10-45-1.
Collected 2026-09-03T15:18:56Z. Source file · JSON