An Act to establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That a NEW SECTION be added to chapter 10-64:

A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45, 10-46E, and 10-52, prior to the first day of the first month that begins at least thirty days after meeting the criteria.

Section 2. That a NEW SECTION be added to chapter 10-65:

A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 and 10-52, prior to the first day of the first month that begins at least thirty days after meeting the criteria.