A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale. Source: SL 2018 (SS), ch 3 , § 6, eff. Dec. 12, 2018.
Sale for resale
SDCL § 10-65-6 — under COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS.
SDCL § 10-65-6