South Dakota Department of Revenue guidance addresses Wayfair retroactivity for remote sellers, concluding that South Dakota is legally precluded from enforcing retroactive tax collection on remote sellers for any sale made prior to November 1, 2018; another document provides that, despite some other states concluding otherwise, products transferred electronically are taxed as a sale of tangible personal property in South Dakota.
Source Deloitte
Latest Posts in "United States"
- USA and Taiwan Unite: A Landmark Agreement to Transform Semiconductor Manufacturing
- Texas Sales Tax Audit Risks: Key Strategies for Restaurant Franchisees to Minimize Exposure
- Zero-Emission Transit Buses to Be Fully Taxed in California Starting January 1, 2026
- Crowdfunding and Sales Tax: Essential Rules Creators Must Know to Stay Compliant
- Which Organizations Qualify for Sales Tax Exemption? State-by-State Rules and Certificate Guide
