Who Needs A License?

Any company with a physical existence in South Dakota is required to be certified for sales tax collection. Gross sales or deals consist of the sale of tangible individual residential or commercial property, any products moved electronically, or services. The minimum limits noted below do not use to services with a physical presence in South Dakota. South Dakota law also requires any service without a physical existence in South Dakota to get a South Dakota sales tax license and pay relevant sales tax if the business meets the following criteria in the previous or present calendar year:

How To Get A License

- Register for a South Dakota sales tax license using the online Tax License Application.

• Register with numerous states through the Streamlined system at streamlinedsalestax.org.
  
  Remote Sellers and Marketplace Providers
  
  Remote Sellers
  
  Remote sellers who meet particular limits must get a South Dakota sales tax license and pay suitable sales tax. (Per SDCL 10-64)
  
  A remote seller is a company without a physical presence in South Dakota that fulfills the following criteria in the previous or present calendar year:
  
  - Your company's gross profits from sales into South Dakota exceeded $100,000
  
  Gross sales or deals include the sale of tangible personal residential or commercial property, any items transferred digitally, or services.
  
  Marketplace Providers
  
  Marketplace companies who fulfill a certain threshold needs to obtain a South Dakota sales tax license and pay relevant sales tax (Per SDCL 10-65).
  
  Who This Impacts
  
  As of March 1, 2019, marketplace service providers have been required to accredit their company and remit suitable sales tax on all sales it helps with into South Dakota if:
  
  - The market provider is a remote seller