Chapter
COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
- S.D. Codified Laws § 10-65-1— Definitions
- S.D. Codified Laws § 10-65-2— Marketplace defined
- S.D. Codified Laws § 10-65-3— Marketplace provider defined
- S.D. Codified Laws § 10-65-4— Marketplace seller defined
- S.D. Codified Laws § 10-65-5— Certain marketplace providers required to collect and remit sales tax--Criteria
- S.D. Codified Laws § 10-65-5.1— Registration and remittance--Timeframe
- S.D. Codified Laws § 10-65-6— Sale for resale
- S.D. Codified Laws § 10-65-7— Repealed
- S.D. Codified Laws § 10-65-8— Prospective obligation of marketplace provider to collect or remit tax