10-63-5. Notice on check-out page for internet purchase fulfills requirements--Consolidated notice.For any internet purchase made pursuant to this chapter, notice on the check-out page fulfills both the website and invoice notice requirements simultaneously, the notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: 'See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota.' The check-out page notice link shall direct the purchaser to the principal notice required by §10-63-2.If a retailer is required to provide a similar notice for another state in addition to South Dakota, the retailer may provide a consolidated notice so long as the notice includes the information contained in §10-63-2, specifically references South Dakota, and meets the placement requirements of this section. Source: SL 2011, ch 59, §5.
South Dakota Legal Code