{"data":{"id":"us-sd/sdcl-10-65-3","jurisdiction":"us-sd","citation":"SDCL § 10-65-3","heading":"Marketplace provider defined.","body":"For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:\n(1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and\n(2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.","path":["TITLE 10. TAXATION","CHAPTER 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS"],"source_url":"https://sdlegislature.gov/Statutes/10-65-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9ca9954cecb84bb34a0db730611f25c52fab580ca0b95b4c6495c553c5bdc490","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-65-2","next":"us-sd/sdcl-10-65-4"},"notice":"GroundRules: Original legal text. Not legal advice."}