Multi-State – Two States Generate Internet Sales Tax Cases Aimed at Supreme Court

The Council of State Governments by Lisa Soronen, executive director of the State and Local Legal Center In March 2015, U.S. Supreme Court Justice Anthony Kennedy wrote a concurring opinion for Direct Marketing Association v. Brohl stating that the “legal Continue reading Multi-State – Two States Generate Internet Sales Tax Cases Aimed at Supreme Court

South Dakota – SD Amazon Strikes Sales Tax Deal in South Dakota

KSOO 1140 AM Radio By Dan Peters January 10, 2017 3:33 PM The South Dakota Legislature officially convened on Tuesday with Governor Dennis Daugaard’s State of the State address. Daugaard began with a brief update on the sagging numbers which Continue reading South Dakota – SD Amazon Strikes Sales Tax Deal in South Dakota

South Dakota – Credit Card Options Now Available To Taxpayers

SALT Report 3483 – Taxpayers may now pay their sales and use tax, contractors’ excise tax, motor fuel tax, bank franchise taxes and/or 911 Surcharge by credit card using Visa, MasterCard or Discover.  Payments by credit card will be charged Continue reading South Dakota – Credit Card Options Now Available To Taxpayers

South Dakota – Supreme Court Rules In Favor Of Taxpayer Clears Use Tax Assessment

SALT Report 3369 – Paul Nelson Farms sells hunting packages and charges sales tax on the price to the customer.  The Department assessed use tax on food items provided to the hunter as part of the package.  The South Dakota Continue reading South Dakota – Supreme Court Rules In Favor Of Taxpayer Clears Use Tax Assessment

South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

SALT Report 3270 – The South Dakota DOR created a report summarizing the fiscal impact of existing state sales tax exemptions in 2011.  The report was prepared for the Legislature’s Sales Tax Review Committee and has been updated for 2013.  Continue reading South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

South Dakota – Collection Allowance Credit Available Beginning January 1, 2014

SALT Report 3163 – According to the South Dakota Department of Revenue “Beginning January 1, 2014, if you file and pay your sales tax return electronically and on time, you will receive a collection allowance.  The filing allowance will be Continue reading South Dakota – Collection Allowance Credit Available Beginning January 1, 2014

South Dakota – Updated Exemption Certificate Publication

SALT Report 2789 – The South Dakota Department of Revenue updated their publication that discusses the proper use of exemption certificates. This publication explains the various reasons for claiming an exemption and the documentation needed to support an exempt sale.  Continue reading South Dakota – Updated Exemption Certificate Publication

South Dakota – Revised Internet Access and Related Services Publication

SALT Report 2788 – The South Dakota Department of Revenue updated its publication regarding the application of sales and use tax to Internet access and Internet-related services.  The publication reflects recent changes to the law that were effective July 1, Continue reading South Dakota – Revised Internet Access and Related Services Publication

South Dakota – Amended Collection Allowance Credit Provisions

SALT Report 2282 – South Dakota recently enacted legislation that amends and expands the state’s sales and use tax collection allowance credits. The amended language is as follows: Any person who holds a license and is required to file a return Continue reading South Dakota – Amended Collection Allowance Credit Provisions

South Dakota – Membership in the Multistate Tax Commission Repealed

SALT Report 2247 – On March 8, 2013, South Dakota Governor Dennis Daugaard signed legislation that repeals the state’s membership in the Multistate Tax Commission. South Dakota’s move follows similar legislation signed by California Governor Jerry Brown on June 28, Continue reading South Dakota – Membership in the Multistate Tax Commission Repealed