Noncollecting Retailer Notice Requirements

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Noncollecting Retailer Notice Requirements

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Section
10-63-1

Definition of terms related to sales of property, services, and products transferred electronically.

Section
10-63-2

Notice of use tax due on purchases of tangible personal property, services, or products transferred electronically.

Section
10-63-3

Notice on website--Notice in catalog.

Section
10-63-4

Invoice notice for internet purchase required on electronic order confirmation--Notice for catalog and phone purchases on bill or receipt.

Section
10-63-5

Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.

Section
10-63-6

Displays to be accompanied by notice of tax due.

Section
10-63-7

Online auction websites.

Section
10-63-8

De minimis retailers and de minimis online auction websites.

Section
10-63-9

Criminal penalty or civil liability not applicable.