Section 10-65-6 – Sale for resale.
10-65-6. Sale for resale. A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale. Source: SL 2018 (SS), ch 3, §6, eff. Dec. 12, 2018.
Section 10-65-7 – Failure to collect or remit sales tax_Relief from liability.
10-65-7. Failure to collect or remit sales tax–Relief from liability. A marketplace provider that fails to collect or remit sales tax under §10-65-5 may be relieved of liability if the failure was due to incorrect or insufficient information provided to the marketplace provider by a marketplace seller. The relief provided by this section may not […]
Section 10-65-8 – Prospective obligation of marketplace provider to collect or remit tax .
10-65-8. Prospective obligation of marketplace provider to collect or remit tax. No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019. Source: SL 2018 (SS), ch 3, §8, eff. Dec. 12, 2018.
Section 10-65-4 – Marketplace seller defined.
10-65-4. Marketplace seller defined. For the purposes of this chapter, a marketplace seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketplace provider. Source: SL 2018 (SS), ch 3, §3, […]
Section 10-65-5 – Certain marketplace providers required to collect and remit sales tax_Criteria.
10-65-5. Certain marketplace providers required to collect and remit sales tax–Criteria. Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the marketplace provider […]
Section 10-64-5 – Appeal to Supreme Court.
10-64-5. Appeal to Supreme Court. Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70, §4, eff. May 1, 2016.
Section 10-64-6 – Prospective obligation to collect or remit tax.
10-64-6. Prospective obligation to collect or remit tax. No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018. Source: SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.
Section 10-64-7 – Obligation to remit tax after injunction lifted or dissolved.
10-64-7. Obligation to remit tax after injunction lifted or dissolved. If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to §10-64-3, the state shall assess and apply the obligation established in §10-64-2 from that date forward. Source: SL 2016, ch 70, […]
Section 10-64-8 – Procedure for recovery of taxes, penalties, or interest–Liability of purchaser for use tax unaffected.
10-64-8. Procedure for recovery of taxes, penalties, or interest–Liability of purchaser for use tax unaffected. A taxpayer complying with this chapter, voluntarily or otherwise, may only seek a recovery of taxes, penalties, or interest by following the recovery procedures established pursuant to chapter 10-59. However, no claim may be granted on the basis that the […]
Section 10-64-9 – Use of sales taxes collected from sellers located outside of state.
10-64-9. Use of sales taxes collected from sellers located outside of state. If the state is able to enforce the obligation to collect and remit sales tax on remote sellers who deliver tangible personal property, products transferred electronically, or services directly to the citizens of South Dakota, the additional net revenue from such obligation shall […]