South Dakota § 10-65-5 - Certain marketplace providers required to collect and remit sales tax--Criteria.
Full text of South Dakota South Dakota Codified Laws § 10-65-5 — Certain marketplace providers required to collect and remit sales tax--Criteria., with citation guidance and answers to common questions.
§ 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 makes or facilitates for a marketplace seller if the marketplace provider:
(1) Is a seller subject to § 10-64-2;
(2) Facilitates the sales of at least one marketplace seller that is subject to § 10-64-2; or
(3) Facilitates the sales of two or more marketplace sellers that, when the sales are combined, are subject to § 10-64-2, even if the marketplace sellers are not separately or individually subject to § 10-64-2.
Source: SL 2018 (SS), ch 3, § 5, eff. Dec. 12, 2018.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-65-5
What does South Dakota Codified Laws § 10-65-5 cover?
Section 10-65-5 ("Certain marketplace providers required to collect and remit sales tax--Criteria.") 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 § 10-65-5?
A common citation format is "South Dakota Codified Laws § 10-65-5" (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 § 10-65-5 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.