- South Dakota Senate Bill 43 sets a new compliance timeline for remote sellers and marketplace providers.
- Businesses that meet South Dakota’s tax thresholds must register and begin collecting sales tax on the first day of the first full month that starts at least 30 days after they qualify by crossing the threshold.
- This delayed start gives businesses time to prepare for compliance.
- Tax professionals should be aware of this timeline to avoid premature registration and ensure timely tax collection.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
