On Feb. 18, 2025, SD LEG governor approved bill SB 43 on timeframe for sales tax.
On Feb. 5, SD LEG passed bill on registration and sales tax remittance.
SD LEG issued bill SB 43 to amend SD LEG 10-64 and SD LEG 10-65 to establish a timeframe for remote seller and marketplace provider to register and remit sales tax.
Seller who meets criteria of foregoing rules is not required to register/remit tax prior to the first day of first month that begins at least thirty days after meeting the criteria.
Legislative History
On Jan. 14, 2025, bill introduced in Senate; on Jan. 27, 2025, bill passed in Senate.
On Jan. 28, 2025, bill introduced in House; on Feb. 5, 2025, bill was passed in House.
Effectiveness
SD constitution provides that no law can take effect sooner than 90 days after session.
In addition, State law sets effective date of bills passed during regular session as Jul. 1, unless text provides for later effective date or the law contains emergency clause.
Feb. 18, 2025 SD LEG Governor Approval
On Feb. 18, 2025, SD LEG governor approved bill SB 43 on timeframe for sales tax.
Regulators
SD LEG
Entity Types
Corp
Reference
Bill, 2/19/2025; Bill SB43, 2/5/2025; Citation: *SD LEG* 10-64, 10-65;
