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- Title 10. Taxation
- Chapter 65. Collection and Remittance of Taxes By Marketplace Providers
SDCL 10-65-4 Marketplace Seller Defined
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-65-4 |
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 provid...
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