South Dakota Codified Laws 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes–Criteria
Current as of: 2023 | Check for updates
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Notwithstanding any other provision of law, any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does not have a physical presence in the state, is subject to chapters 10-45, 10-46E, and 10-52, and shall remit the sales tax and follow all applicable procedures and requirements of law as if the seller had a physical presence in the state, provided the seller’s gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds one hundred thousand dollars in the previous or current calendar year.
Terms Used In South Dakota Codified Laws 10-64-2
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
Source: SL 2016, ch 70, § 1, eff. May 1, 2016; SL 2023, ch 38, § 1.