Collection And Remittance Of Taxes By Marketplace Providers

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Collection And Remittance Of Taxes By Marketplace Providers

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Section
10-65-1

Definitions.

Section
10-65-2

Marketplace defined.

Section
10-65-3

Marketplace provider defined.

Section
10-65-4

Marketplace seller defined.

Section
10-65-5

Certain marketplace providers required to collect and remit sales tax_Criteria.

Section
10-65-6

Sale for resale.

Section
10-65-7

Failure to collect or remit sales tax_Relief from liability.

Section
10-65-8

Prospective obligation of marketplace provider to collect or remit tax .