Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
South-Dakota
/
Title 10 - Taxation
/
Chapter 63 - Noncollecting Retailer Notice Requ...
Chapter 63 - Noncollecting Retailer Notice Requirements
§ 10-63-1 Definition of terms related to sales of property, services, and products transferred electronically.
§ 10-63-2 Notice of use tax due on purchases of tangible personal property, services, or products transferred electronically.
§ 10-63-3 Notice on website--Notice in catalog.
§ 10-63-4 Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.
§ 10-63-5 Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.
§ 10-63-6 Displays to be accompanied by notice of tax due.
§ 10-63-7 Online auction websites.
§ 10-63-8 De minimis retailers and de minimis online auction websites.
§ 10-63-9 Criminal penalty or civil liability not applicable.