S.D. Codified Laws § 10-45C-1

Current with legislation signed by the governor on or before 3/6/2024

Section 10-45C-1 - [Effective 7/1/2024] 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.

SDCL 10-45C-1

SL 2002, ch 64, § 1.

Amended by S.L. 2024, ch. TBD,s. 8, eff. 7/1/2024.

This section is set out more than once due to postponed, multiple, or conflicting amendments.