South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45C-1

Definitions

Terms used in this chapter mean:

# (1)

"Agreement," the Streamlined Sales and Use Tax Agreement;

# (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;

# (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;

# (4)

"Person," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

# (5)

"Sales tax," the tax levied under chapter 10-45 ;

# (6)

"Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services;

# (7)

"State," any state of the United States and the District of Columbia; and

# (8)

"Use tax," the tax levied under chapter 10-46 .

Last amended: Source: SL 2002, ch 64 , § 1; SL 2024, ch 39 , § 8.

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