South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-65-4
Marketplace seller defined
Official textsdlegislature.gov
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.
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…