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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 63 - Noncollecting Retailer Notice Requirements » 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.