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South Dakota Revises Remote Sellers Threshold

Effective July 1st, 2023, South Dakota Senate Bill 30 revises the remote seller thresholds for those who must collect and remit sales and use tax for the current or previous calendar year by removing the 200-transaction threshold. The law was signed by the governor on February 9th, 2023.

More information concerning the legislation may be found here.

Source Sovos

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