SDCL § 10-65-5 — Certain marketplace providers required to collect and remit sales tax--Criteria

Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the marketplace provider makes or facilitates for a marketplace seller if the marketplace provider:
(1) Is a seller subject to § 10-64-2 ;
(2) Facilitates the sales of at least one marketplace seller that is subject to § 10-64-2 ; or
(3) Facilitates the sales of two or more marketplace sellers that, when the sales are combined, are subject to § 10-64-2 , even if the marketplace sellers are not separately or individually subject to § 10-64-2 .