SD South Dakota nexus threshold
South Dakota nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
- Gross revenue from sales of tangible personal property
- Electronically transferred products
- Services delivered into the state
- Exempt sales
- Exempt services
Excluded transactions:
- None
Effective date:
November 1, 2018
Evaluation period:
Previous or current calendar year
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