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 10-63-4 – Invoice notice for internet purchase required on electronic order confirmation–Notice for catalog and phone purchases on bill or receipt.
10-63-4. Invoice notice for internet purchase required on electronic order confirmation–Notice for catalog and phone purchases on bill or receipt. For any internet purchase made pursuant to this chapter the invoice notice shall occur on the electronic order confirmation. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads […]
Section 10-63-5 – Notice on check-out page for internet purchase fulfills requirements–Consolidated notice.
10-63-5. Notice on check-out page for internet purchase fulfills requirements–Consolidated notice. For any internet purchase made pursuant to this chapter, notice on the check-out page fulfills both the website and invoice notice requirements simultaneously, the notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: “See important South […]
Section 10-63-6 – Displays to be accompanied by notice of tax due.
10-63-6. Displays to be accompanied by notice of tax due. A noncollecting retailer may not state or display or imply that no tax is due on any South Dakota purchase unless the display is accompanied by the notice required by §10-63-2 each time the display appears. If a summary of the transaction includes a line […]
Section 10-63-7 – Online auction websites.
10-63-7. Online auction websites. With the exception of notification on an invoice, the provisions of this chapter apply to online auction websites. Source: SL 2011, ch 59, §7.
Section 10-63-8 – De minimis retailers and de minimis online auction websites.
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.
Section 10-63-9 – Criminal penalty or civil liability not applicable.
10-63-9. Criminal penalty or civil liability not applicable. No criminal penalty or civil liability may be applied or assessed for failure to comply with the provisions of this chapter. Source: SL 2011, ch 59, §9.
Section 10-64-1 – Legislative findings.
10-64-1. Legislative findings. The Legislature finds that: (1)The inability to effectively collect the sales or use tax from remote sellers who deliver tangible personal property, products transferred electronically, or services directly into South Dakota is seriously eroding the sales tax base of this state, causing revenue losses and imminent harm to this state through the […]