South Dakota Senate Bill 30, introduced in the 2023 legislative session, proposes to revise the criteria for remote sellers who must remit sales tax by removing the 200 transaction threshold for sales of tangible personal property or services delivered in the state. With this change, remote sellers with gross sales into South Dakota exceeding $100,000 in the previous or current calendar year would need to remit sales tax regardless of the number of individual transactions.
Source: SOVOS
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