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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 65 - Collection and Remittance of Taxes...
Chapter 65 - Collection and Remittance of Taxes by Marketplace Providers
§ 10-65-1 Definitions.
§ 10-65-2 Marketplace defined.
§ 10-65-3 Marketplace provider defined.
§ 10-65-4 Marketplace seller defined.
§ 10-65-5 Certain marketplace providers required to collect and remit sales tax_Criteria.
§ 10-65-6 Sale for resale.
§ 10-65-7 Failure to collect or remit sales tax_Relief from liability.
§ 10-65-8 Prospective obligation of marketplace provider to collect or remit tax .