Remote sellers without a physical location in South Dakota must now collect and remit sales tax if they either earn more than $100,000 from South Dakota sales or complete 200 or more separate transactions with South Dakota customers in a calendar year. This expands which out-of-state online and mail-order sellers are required to follow South Dakota's sales tax laws.
Signed by the Governor S.J. 244
Delivered to the Governor S.J. 188
Signed by the Speaker H.J. 215
Signed by the President S.J. 170
House of Representatives Do Pass Passed, YEAS 39, NAYS 29. H.J. 184
House of Representatives Deferred to another day H.J. 173
Taxation Do Pass Passed, YEAS 10, NAYS 3.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 82
Senate Do Pass Passed, YEAS 30, NAYS 3. S.J. 78
Senate Remove from Consent Calendar S.J. 68
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 7, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 16
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass