South Dakota Legislative Proposal: Revise Remote Seller Criteria to Remove 200 Transaction Threshold

Bradley Feimer
January 17, 2023


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.

Further information concerning the text of the proposed legislation may be found here.

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Bradley Feimer

Bradley Feimer is Regulatory Counsel at Sovos. Within Sovos’s Regulatory Analysis function, Bradley focuses on domestic sales tax, international Value Added Tax, and Global Sales Tax. Bradley received a B.A. in English from The Ohio State University and J.D. at Suffolk University Law School. Bradley is a member of the Massachusetts Bar.
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