South Dakota’s special legislative session held Sept. 12 featured two bills related to remote sellers and e-commerce that were signed into law.
SD special legislative session results include:
- SB 1 lifts injunction, taxes remote sellers effective Nov. 1; Senate 30-3, House 62-4.
- SB 2 taxes remote-seller marketplaces effective March 1, 2019: Senate 30-3, House 60-6.
- HB 1001 elected state officials start first Saturday of term: House 66-0, Senate 33-0.
The U.S. Supreme Court decided June 21 that South Dakota could tax sales of goods and services sold by businesses without a physical presence in the state. The taxes apply to businesses that have at least 200 transactions in a year or bring in more than $100,000 in a year. Twenty-two other states have enacted similar laws since South Dakota’s victory.
