For purposes of this chapter, a retailer is any person who sells merchandise at retail.

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Terms Used In South Dakota Codified Laws 34-20F-1

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2

Source: SL 2012, ch 185, § 1, eff. Mar. 2, 2012.