- South Dakota has added “any product transferred electronically” to the list of items that a seller could be selling, leasing, or renting in the state
- The bill updates definitions to allow for exemptions for officiating services at amateur sporting events and coaching services for youth or amateur sports
- The inclusion of products delivered electronically in the definition of a seller provides clarity to taxpayers and helps avoid ambiguities in taxing digital goods
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
