{"data":{"id":"us-sd/sdcl-10-45-2.7","jurisdiction":"us-sd","citation":"SDCL § 10-45-2.7","heading":"Retailers processing orders electronically.","body":"The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§ 10-45-2.5 to 10-45-2.9, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-2.7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a3cee4564549b0084046f94f5099303f01940ca2021befeab0fb0afaa2feaa08","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-2.6","next":"us-sd/sdcl-10-45-2.8"},"notice":"GroundRules: Original legal text. Not legal advice."}