The South Dakota Department of Revenue (DOR) issued a Sales and Use Tax Guide providing information on various tax obligations for businesses. Key updates include guidance on taxes for remote sellers and marketplace providers who meet certain sales thresholds into South Dakota. The guide covers details on sales tax, use tax, exemptions, tax rates, filing requirements, penalties, audits, and taxpayer rights. [S.D. Dep’t of Revenue, Sales and Use Tax Guide, 01/02/26]
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