E-Commerce Taxation in South DakotaAlmost all states in United States have applied their pre-existing tax systems to e-commerce transactions. In South Dakota, all sales made by companies that have a tax permit are subject to sales tax. Goods sold over the Internet are no exception. A seller based in South Dakota, who sells goods over the Internet, is required to collect and remit sales tax to South Dakota. In the case of Internet sales by out-of-state sellers, use tax is levied on the South Dakota customer.
The following questions have been addressed in this article:How are goods sold over the Internet taxed in South Dakota?
How are goods sold over the Internet by an out-of-state seller to customers in South Dakota taxed?
Is there any tax on software purchased via downloading from the Internet?