2018 Special Legislative Session

Gov. Dennis Daugaard called a special legislative session to consider legislation expedited implementation of the recent U.S. Supreme Court ruling in South Dakota v. Wayfair, Inc. and allow the state to enforce the obligation of remote sellers to collect and remit sales tax. The special session will take place Wednesday, September 12 at the State Capitol in Pierre.

Please see below for information on the two proposed bills related to remote sellers and e-commerce.

Senate Bill 1: (Click here to read the full bill)

  • Removes the injunction against all remote sellers, except the defendants in South Dakota v. Wayfair, and clarifies how the injunction applies to the defendants.
  • Eliminates the State’s ability to sue remote sellers as it is no longer necessary.
  • Includes an emergency clause to be effective on the date of the Governor’s signature.
  • Allows South Dakota to require remote sellers to collect and pay sales tax starting on November 1, 2018.

Senate Bill 2: (Click here to read the full bill)

  • Defines key terms – marketplace, marketplace provider, marketplace seller.
  • Requires marketplace providers to collect and pay sales tax on all sales made through the platform if certain thresholds are met.
  • Establishes a hold harmless provision.
  • South Dakota would require marketplace providers to collect and pay sales tax on all sales made through the platform beginning March 1, 2019.
  • Marketplace providers can voluntarily comply at any time prior to March 1, 2019.

Additional Resources

South Dakota Legislature (features live stream of special session)

Special Session Brief

Joint Committee on Appropriations Brief

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