The state of South Dakota became a full member of Streamlined Sales Tax on October 1, 2005.
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
Remote Seller Compliance Date: 11/1/2018
Remote Seller Thresholds:
Effective 7/1/2023 Gross revenue from sales exceeding $100,000 in the previous or current calendar year
Effective 11/1/2018 Gross revenue from sales exceeding $100,000 or 200 or more separate transactions in previous or current calendar year
Notes: Marketplace Facilitator
Additional Remote Seller Information: Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.