A business without physical presence must obtain a South Dakota sales tax licence and remit applicable sales tax when its gross revenue from sales into South Dakota exceeds $100,000 (as at 1 October 2026). Gross sales include tangible personal property, products transferred electronically and services. The 200-transaction test was removed from 1 July 2023. South Dakota's statute was the one upheld in South Dakota v. Wayfair (2018).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.