SB 43 gives remote sellers and marketplace providers a 30-day grace period after they meet South Dakota's sales tax threshold before they must register and start remitting sales tax. Instead of registering immediately upon hitting the threshold, they now have until the first day of the first month that begins at least 30 days after they qualify. This change provides businesses additional time to set up their tax compliance systems before their registration obligation kicks in.
Signed by the Governor S.J. 274
Delivered to the Governor S.J. 217
Signed by the Speaker H.J. 229
Signed by the President S.J. 199
House of Representatives Do Pass Passed, YEAS 65, NAYS 2. H.J. 203
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 13, NAYS 0.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 135
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 102
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 6, NAYS 0.
Taxation Scheduled for hearing
Senate Referred to Senate Taxation S.J. 58
First Reading Senate S.J. 14
Taxation
Prime sponsor · Sen
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass