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- Title 10. Taxation
- Chapter 65. Collection and Remittance of Taxes By Marketplace Providers
SDCL 10-65-3 Marketplace Provider Defined
Library | South Dakota Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session |
Year | 2023 |
Citation | SDCL 10-65-3 |
For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:
(1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and
(2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.
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