Department of Revenue Begins Posting Remote Seller State Sales Tax StatisticsSouth Dakota Retailers Association 1/28/2019
The South Dakota Department of Revenue has started posting statistics showing the state sales tax revenue that is coming in from remote sellers as a result of e-fairness laws passed in 2016 and this past September with strong support from the South Dakota Retailers Association.
The 2016 law remained on hold while it was challenged in court. However, many remote sellers started remitting tax voluntarily in 2016 as a result of the legislation passed that year.
Last summer, the U.S. Supreme Court ruled that South Dakota could enforce the 2016 e-fairness law. Then-Governor Dennis Daugaard called a special session of the Legislature in September, 2018 to pass two laws creating the mechanism to officially put the 2016 e-fairness law into effect. Part of the enforcement mechanism went into effect November 1, 2018. A second part goes into effect starting in March, 2019.
As of November 1, 2018, remote sellers are required to collect and remit tax if they have more than $100,000 per year in sales in the state, or if they have 200 or more separate transactions per year in the state.
Here's where to find the statistics on the Department of Revenue website:
https://dor.sd.gov/Taxes/Business_Taxes/RemoteSeller.aspx - then select “Click here to view our latest remote seller statistics”.