South Dakota Noncollecting Retailer Notice Requirements for Online Auction Websites

South Dakota Codified Laws  Title 10. Taxation (Refs & Annos) Chapter 10-63. Noncollecting Retailer Notice Requirements SDCL § 10-63-1 10-63-1. Definition of terms related to sales of property, services, and products transferred electronically Terms used in this chapter mean: (1) “De minimis online auction website,” any online auction website that facilitates total ...