United States State Sales Tax Economic Nexus for Remote Sellers SD-M: South Dakota: marketplace facilitator rule

Marketplace providers meeting the same threshold license and collect on sales they facilitate (Department 'South Dakota Tax Facts: Marketplace', July 2025).

Maintained by Gerard Blokdyk

Other controls in South Dakota – United States State Sales Tax Economic Nexus for Remote Sellers

SD-P South Dakota: measurement period
SD-R South Dakota: registration and collection duty
SD-T South Dakota: economic nexus threshold test

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MCP endpoint All United States State Sales Tax Economic Nexus for Remote Sellers controls