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Criteria for establishing sales tax nexus This can include having a physical office, store, warehouse, or other property in the state, or having employees or independent contractors working in the state.

Some customers are exempt from paying sales tax under South Dakota law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.

Economic nexus Remote sellers and marketplace facilitators that have gross revenue from sales exceeding $100,000 in the previous or current calendar year must collect and remit South Dakota sales and use tax on taxable sales.

Use tax applies to all goods and services that are used, stored, or consumed in South Dakota. The purchaser or con- sumer is responsible for reporting and remitting the 4% state use tax, plus applicable municipal use tax in the filing period in which the purchaser receives or is invoiced for the goods or services.

If your business has a sales tax nexus in South Dakota, you must collect and remit sales tax. A sales tax nexus is established if you have a physical presence in the state (e.g., a storefront, office, or warehouse) or meet certain economic thresholds (e.g., $100,000 in annual sales or 200 transactions in a year).

Examples of services that are exempt from sales tax in South Dakota include: Health services. Educational services. Social services.

The main reason for filling out forms is to collect information from your customer to better serve them. Sometimes the data collected is contact information and other times it is related to the service being performed.

Fill out your form completely and carefully, taking care to do one section at a time. Make sure it is clear and easy to read. Use blue or black ink to complete your form, or type in the information.

When guiding your child in filling out forms, you should remind him/her of the following: Prepare the needed information beforehand. Advise him/her to gather all the necessary information and documents beforehand. Write legibly. Double-check the information he/she has written. Observe consistency.