Definitions.

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

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10-65-1. Definitions.

Terms used in this chapter mean:

(1)"Person," the same as the term is defined under §10-45-1; and

(2)"Retailer," the same as the term is defined under §10-45-1.

Source: SL 2018 (SS), ch 3, §4, eff. Dec. 12, 2018.


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