South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-65-6 — Sale for resale

A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale.

Last amended: Source: SL 2018 (SS), ch 3 , § 6, eff. Dec. 12, 2018.

Source: official text