South Dakota
Sales Threshold $100,000
Transaction Threshold 200 transactions
Effective Date November 1, 2018
Included Transactions Gross sales of tangible personal property and services
Excluded Transactions Sales for resale
Evaluation Period Previous or current calendar year
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with South Dakota Department of Revenue; file periodic returns
Exemptions Sales for resale, certain exempt organizations