South Dakota Statutes
§ 10-64-2 — Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
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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South Dakota § 10-64-2 (Certain sellers located outside of state required to collect and remit sales taxes--Criteria.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2016, ch 70, § 1, eff. May 1, 2016; SL 2023, ch 38, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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