South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-65-2: Marketplace defined.

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TITLE 10. TAXATION
CHAPTER 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS

For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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