South Dakota to Tax Remote Sellers Without Physical Presence

Monday, April 4th, 2016

 
 
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South Dakota
General

As of May 1, 2016, South Dakota will require remote sellers with no physical presence in South Dakota to remit sales tax to the state if they meet one of two criteria.

These remote sellers must remit taxes to South Dakota if, in the previous calendar year or in the current calendar year, they:

  1. Have gross revenue exceeding $100,000 in sales of tangible personal property, products delivered electronically, or services in South Dakota; or
  2. Have 200 or more separate sales of tangible personal property, products delivered electronically, or services in South Dakota.

http://legis.sd.gov/docs/legsession/2016/Bills/SB106ENR.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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