<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-2.5 - Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038686Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038686SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038686CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038686Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038686DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038686Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2038686Normal-000002 { margin-left: 1.14in; text-indent: -0.44in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038686000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038686SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038686SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038686Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038686SENU">10-45-2.5</span></a><span xml:space="preserve" class="s2038686SENU">. </span><span class="s2038686CL">Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.</span></p><p dir="ltr" class="s2038686Normal-000000"><span xml:space="preserve" class="s2038686DefaultParagraphFont">Pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.5"><span class="s2038686DefaultParagraphFont">10-45-2.5</span></a><span xml:space="preserve" class="s2038686DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-2.9"><span class="s2038686DefaultParagraphFont">10-45-2.9</span></a><span class="s2038686DefaultParagraphFont">, inclusive, a retailer is engaged in the business of selling tangible personal property, services, and products transferred electronically for use in this state if:</span></p><p dir="ltr" class="s2038686Normal-000001"><span class="s2038686DefaultParagraphFont">(1)    Both of the following conditions exist:</span></p><p dir="ltr" class="s2038686Normal-000002"><span class="s2038686DefaultParagraphFont">(a)    The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a retailer maintaining a place of business within this state; and</span></p><p dir="ltr" class="s2038686Normal-000002"><span class="s2038686DefaultParagraphFont">(b)    The retailer sells the same or a substantially similar line of products as the related retailer in this state and does so under the same or a substantially similar business name, or the instate facility or instate employee of the related retailer is used to advertise, promote, or facilitate sales by the retailer to a consumer; or</span></p><p dir="ltr" class="s2038686Normal-000001"><span class="s2038686DefaultParagraphFont">(2)    The retailer holds a substantial ownership interest in, or is owned in whole or in substantial part by, a business that maintains a distribution house, sales house, warehouse, or similar place of business in this state that delivers property sold by the retailer to consumers.</span></p><p dir="ltr" class="s2038686Normal"><span xml:space="preserve" class="s2038686000003"> </span></p><p dir="ltr" class="s2038686Normal"><span class="s2038686SCL">Source:</span><span xml:space="preserve" class="s2038686SCL-000004"> SL 2011, ch 56, § 1.</span></p></div></body></html>