Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
Source: SL 2018 (SS), ch 3 , § 5, eff
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Dec. 12, 2018.
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 §
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…
SDCL § 10-65-5 Certain marketplace providers required to collect and remit sales tax--Criteria
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Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the mark…
SDCL § 10-65-5.1 Registration and remittance--Timeframe
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A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 and 10-52 , prior to the first day of the first month that begins at least thirty days after meeting the criteria. Source: SL 2025, ch 5…
SDCL § 10-65-6 Sale for resale
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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.
SDCL § 10-65-7 Repealed
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Source: SL 2018 (SS), ch 3 , § 7, eff. Dec. 12, 2018. Commission Note: This section was repealed on June 30, 2024, as expressed in SL 2018 (SS), ch 3, § 7.
SDCL § 10-65-8 Prospective obligation of marketplace provider to collect or remit tax
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No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019. Source: SL 2018 (SS), ch 3 , § 8, eff. Dec. 12, 2018.