South Dakota § 10-64-2 - Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
Full text of South Dakota South Dakota Codified Laws § 10-64-2 — Certain sellers located outside of state required to collect and remit sales taxes--Criteria., with citation guidance and answers to common questions.
§ 10-64-2. Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
Notwithstanding any other provision of law, any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does not have a physical presence in the state, is subject to chapters 10-45, 10-46E, and 10-52, and shall remit the sales tax and follow all applicable procedures and requirements of law as if the seller had a physical presence in the state, provided the seller's gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds one hundred thousand dollars in the previous or current calendar year.
Source: SL 2016, ch 70, § 1, eff. May 1, 2016; SL 2023, ch 38, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-64-2
What does South Dakota Codified Laws § 10-64-2 cover?
Section 10-64-2 ("Certain sellers located outside of state required to collect and remit sales taxes--Criteria.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-64-2?
A common citation format is "South Dakota Codified Laws § 10-64-2" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-64-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.