{"data":{"id":"us-sd/sdcl-10-65-4","jurisdiction":"us-sd","citation":"SDCL § 10-65-4","heading":"Marketplace seller defined.","body":"For the purposes of this chapter, a marketplace seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketplace provider.","path":["TITLE 10. TAXATION","CHAPTER 10-65. COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS"],"source_url":"https://sdlegislature.gov/Statutes/10-65-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"002bea609d6927ac1a7e24eab0e0abb76fb27a7ec601b7178ac43895bcd33373","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-65-3","next":"us-sd/sdcl-10-65-5"},"notice":"GroundRules: Original legal text. Not legal advice."}