South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-65-2
Marketplace defined
Official textsdlegislature.gov
For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state.
Source: view the official text
In this chapter (7 sections)
- 10-65-1 · Definitions
- 10-65-2 · Marketplace defined
- 10-65-3 · Marketplace provider defined
- 10-65-4 · Marketplace seller defined
- 10-65-5 · Certain marketplace providers required to collect and remit…
- 10-65-6 · Sale for resale
- 10-65-8 · Prospective obligation of marketplace provider to collect or…