Remote Sellers and Marketplace Providers

On September 12, 2018, the South Dakota Legislature passed a pair of bills impacting remote sellers and marketplace providers. These bills have both been signed into law. See below for guidance on the laws affect you.

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Remote Sellers

As of November 1, 2018, remote sellers who meet certain thresholds must obtain a South Dakota sales tax license and pay applicable sales tax. (Per SDCL 10-64)*

*This implementation date excludes the defendents in the South Dakota v. Wayfair case.

WHO THIS IMPACTS

A remote seller is a business without a physical presence in South Dakota that meets one or both of the following criteria in the previous or current calendar year:

  • Your business’s gross revenue from sales into South Dakota exceeded $100,000; or
  • Your business made sales for delivery into South Dakota in 200 or more separate transactions.

*Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.

HOW TO BECOME LICENSED

This implemetation date is a result of a special legislative session and the signing of Senate Bill 1 into law.

To learn more, view our Remote Seller Bulletin.

Marketplace Providers

Beginning March 1, 2019, marketplace providers who meet certain thresholds must obtain a South Dakota sales tax license and pay applicable sales tax (Per 10-65).

WHO THIS IMPACTS

Marketplace providers are required to remit sales tax on all sales it facilitates into South Dakota if the thresholds of 200 or more transactions into South Dakota or $100,000 or more in sales to South Dakota customers are met.

HOW TO BECOME LICENSED

Marketplace providers can voluntarily comply at any time prior to March 1, 2019.

More Information (Click the icons below to learn more)

 



Still have questions?

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 South Dakota Department of Revenue toll free at (800) 829.9188(800) 829.9188 or by email at bustax@state.sd.us.

 



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