99 chapters · 1,878 sections in this title.
SDCL § 10-65-1 Definitions
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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.
SDCL § 10-65-2 Marketplace defined
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For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a phys…
SDCL § 10-65-3 Marketplace provider defined
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For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by: (1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or ser…
SDCL § 10-65-4 Marketplace seller defined
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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 marketpl…