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.
South Dakota Legal Code