De minimis retailers and de minimis online auction websites.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Noncollecting Retailer Notice Requirements
  5. De minimis retailers and de minimis online auction websites.

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10-63-8. De minimis retailers and de minimis online auction websites.

A de minimis retailer and a de minimis online auction website are exempt from the notice requirements provided by this chapter.

Source: SL 2011, ch 59, §8.


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