{"data":{"id":"us-sd/sdcl-10-45c-1","jurisdiction":"us-sd","citation":"SDCL § 10-45C-1","heading":"Definitions.","body":"Terms used in this chapter mean:\n(1) \"Agreement,\" the Streamlined Sales and Use Tax Agreement;\n(2) \"Certified automated system,\" software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;\n(3) \"Certified service provider,\" an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;\n(4) \"Person,\" an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;\n(5) \"Sales tax,\" the tax levied under chapter 10-45;\n(6) \"Seller,\" any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services;\n(7) \"State,\" any state of the United States and the District of Columbia; and\n(8) \"Use tax,\" the tax levied under chapter 10-46.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"76136d639d8bc617a7ee385748ed26abba388569df8618d879d5099d1d0fb4fa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45b-8.4","next":"us-sd/sdcl-10-45c-2"},"notice":"GroundRules: Original legal text. Not legal advice."}