Terms used in this chapter mean: (1) "Person," the same as the term is defined under § 10-45-1 ; and (2) "Retailer," the same as the term is defined under § 10-45-1 . Source: SL 2018 (SS), ch 3 , § 4, eff. Dec. 12, 2018.
Definitions
SDCL § 10-65-1, under COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS.
SDCL § 10-65-1