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 provider.
S.D. Codified Laws § 10-65-4
Marketplace seller defined
Source: SL 2018 (SS), ch 3, § 3, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.