INTERNET LAW - E-Commerce Taxation in South Dakota

Staff Attorneys, IBLS Editorial BoardEmail
Almost 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.
 

This article is only available to members,
click here to learn more
  Subscribe to Internet Law News