10-63-3. Notice on website–Notice in catalog. The notice required by §10-63-2 on a website shall occur on a page necessary to facilitate the applicable transaction. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: “See important South Dakota sales and use tax information regarding the tax […]
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 […]
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 […]
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 […]
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.
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.
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.
