In-state retailers

Are in-state retailers affected in any way by this ruling?

As a retailer located in South Dakota your tax collection obligations for South Dakota do not change. All sellers with a physical presence in South Dakota continue to be required to hold a sales tax license and remit sales tax regardless of the amount of sales or number of transactions.

I am a South Dakota business and a remote seller. Do I need to obtain a sales tax license in other states?

Each state's remote seller taxation laws are different. If you sell products or services to be used in other states, you may be required to pay sales tax in that state. You can access more information on other states' laws and contact information by using our state-by-state directory.

We also encourage you to visit the Streamlined Sales Tax website to view collection requirements from the 24 member states. You can also register for tax collection through the Streamlined Sales Tax Project.

If you are unable to contact other states, contact the South Dakota Department of Revenue for assistance. You can connect with one of our business tax agents by clicking on the live chat button on the lower, right corner of this webpage.

You can also contact the Department of Revenue toll free at (800) 829.9188(800) 829.9188 or by email at

Will the South Dakota Department of Revenue provide updates on how the decision affects my business?

Yes, the Department of Revenue will provide updates on this topic via email and this webpage. Click here to subscribe to receive email updates.

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