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South Dakota: New Law Removes 200-Transaction Threshold from Wayfair Economic Nexus Statute

New law revises South Dakota’s economic nexus provisions for out-of-state remote sellers by removing the in-state 200 or more separate transactions threshold so that sales tax remittance is required only if their gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds $100,000.

Source Deloitte

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