{"data":{"id":"us-sd/sdcl-10-65-1","jurisdiction":"us-sd","citation":"SDCL § 10-65-1","heading":"Definitions.","body":"Terms used in this chapter mean:\n(1) \"Person,\" the same as the term is defined under § 10-45-1; and\n(2) \"Retailer,\" the same as the term is defined under § 10-45-1.","path":["TITLE 10. TAXATION","CHAPTER 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS"],"source_url":"https://sdlegislature.gov/Statutes/10-65-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c47de53ce5ec17f9e9e348f63fe3fc65fbbbd6d4e419c51a6ae750f7a98d7ed6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-64-9","next":"us-sd/sdcl-10-65-2"},"notice":"GroundRules: Original legal text. Not legal advice."}