Summary
- The South Dakota Department of Revenue (DOR) is advancing the digitalisation of its tax administration, moving toward delivering tax notices to businesses and remote sellers online rather than by traditional mail. [dor.sd.gov], [dor.sd.gov]
- The change affects entities registered for South Dakota sales/use tax, including out-of-state remote sellers who must hold a licence and collect tax once they exceed the state’s economic nexus threshold of $100,000 in gross sales in the current or prior calendar year. [dor.sd.gov], [online-tax…number.org]
- Businesses file and pay via the state’s EPath system, and affected taxpayers should ensure their contact/account details are current so they receive digital notices and avoid missing compliance deadlines. [dor.sd.gov], [dor.sd.gov]
External links
- Sales & Use Tax – South Dakota Department of Revenue [dor.sd.gov]
- Remote Seller Bulletin – South Dakota Department of Revenue (PDF) [dor.sd.gov]
- Sales and Use Tax Guide (January 2026) – South Dakota Department of Revenue (PDF) [dor.sd.gov]
Latest Posts in "United States"
- North Carolina Remote Seller Sales Tax Registration Threshold Rules
- Virginia Preserves Data Center Tax Breaks, Adds New Electricity Tax
- Maryland Tax Court finds digital advertising tax invalid in three refund cases
- How post-importation transfer pricing adjustments could impact US customs value and reporting
- Canada–US Trade Talks Collapse as 50% US Tariffs Trigger Matching Canadian Response
