South Dakota § 10-64-2 Certain sellers located outside of state required to collect and remit sales taxes--Criteria.

South Dakota Statutes

§ 10-64-2 — Certain sellers located outside of state required to collect and remit sales taxes--Criteria.

South Dakota § 10-64-2

Title 10TAXATION

Ch. 10-62COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS

This text of South Dakota § 10-64-2 (Certain sellers located outside of state required to collect and remit sales taxes--Criteria.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-64-2 (2026).

Text

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.

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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.