SDCL 10-65-5 Certain Marketplace Providers Required to Collect and Remit Sales Tax-Criteria

• Library: South Dakota Statutes
• Edition: 2023
• Currency: Current through the 2023 Legislative Session
• Year: 2023
• Citation: SDCL 10-65-5

Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and r...

(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.