{"data":{"id":"us-sd/sdcl-10-45-2.5","jurisdiction":"us-sd","citation":"SDCL § 10-45-2.5","heading":"Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.","body":"Pursuant to §§ 10-45-2.5 to 10-45-2.9, inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if:\n(1) Both of the following conditions exist:\n(a) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and\n(b) The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or\n(2) The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a business that maintains a distribution house, sales house, warehouse, or similar place of business in this state that delivers property sold by the retailer to consumers.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-2.5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d5170d1d05f34360607dbd1d863cc8f581ef9dd54f0e32f348047b6822691ba5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-2.4","next":"us-sd/sdcl-10-45-2.6"},"notice":"GroundRules: Original legal text. Not legal advice."}