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

SDCL § 10-65-4: Marketplace seller defined.

Where this section sits in the code

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

For the purposes of this chapter, a marketplace seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketplace provider.

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

Browse this collection