South Dakota § 10-45C-1 - Definitions.
Full text of South Dakota South Dakota Codified Laws § 10-45C-1 — Definitions., with citation guidance and answers to common questions.
§ 10-45C-1. Definitions.
Terms used in this chapter mean:
(1) "Agreement," the Streamlined Sales and Use Tax Agreement;
(2) "Certified automated system," software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;
(3) "Certified service provider," an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;
(4) "Person," an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
(5) "Sales tax," the tax levied under chapter 10-45;
(6) "Seller," any person making sales, leases, or rentals of tangible personal property, any product transferred electronically, or services;
(7) "State," any state of the United States and the District of Columbia; and
(8) "Use tax," the tax levied under chapter 10-46.
Source: SL 2002, ch 64, § 1; SL 2024, ch 39, § 8.
Frequently Asked Questions About South Dakota § 10-45C-1
What does South Dakota Codified Laws § 10-45C-1 cover?
Section 10-45C-1 ("Definitions.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-45C-1?
A common citation format is "South Dakota Codified Laws § 10-45C-1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-45C-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.