New Sales Tax Law Fast-Tracks Constitutional Challenge in South Dakota

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On March 22, 2016, South Dakota enacted legislation (SB 106) that requires certain out-of-state sellers with no physical presence in the state to collect and remit the state’s sales tax on sales to South Dakota customers. Beginning on May 1, 2016, the obligation to collect the state’s sales tax for out-of-state sellers is based solely on having greater than $100,000 in sales or 200 separate sales transactions to South Dakota customers. In anticipation of a challenge to the law’s constitutionality, the legislation includes a fast-track judicial review procedure that can take place without an audit or assessment against a …read more

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