SDCL § 10-65-3: Marketplace provider defined.

For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:

(1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and

(2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.