South Dakota Sales Tax Nexus Thresholds — 2026
Last updated: April 2026
Researched by the NexusFlag Research Team
South Dakota requires remote sellers to collect and remit sales tax once they exceed EITHER $100,000 in annual gross revenue OR 200 transactions with South Dakota customers within a calendar year.
Source: South Dakota Department of RevenueSouth Dakota Nexus Threshold Details
Annual gross sales to in-state customers
Number of separate taxable transactions
Nexus triggers when EITHER threshold is crossed first
How sales into the state are counted
Whether Amazon/marketplace sales count toward threshold
Year the economic nexus law took effect
How quickly you must register after nexus is triggered
How often returns are typically due at low volume
Note: The state at the center of South Dakota v. Wayfair (2018 SCOTUS case)
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Frequently asked questions about South Dakota sales tax nexus
When does economic nexus trigger in South Dakota?
South Dakota economic nexus triggers when a remote seller exceeds $100,000 in revenue or 200 transactions from South Dakota customers within a calendar year. Once triggered, the seller must register with the South Dakota Department of Revenue and begin collecting and remitting sales tax.
How long do I have to register after crossing nexus in South Dakota?
South Dakota requires sellers to register within 60 days of crossing the economic nexus threshold. Failing to register on time may result in back taxes, interest, and penalties assessed by the South Dakota Department of Revenue.
Do marketplace sales count toward South Dakota's nexus threshold?
South Dakota generally excludes marketplace-facilitated sales from the economic nexus threshold calculation, because the marketplace is responsible for collecting and remitting tax on those sales. Only direct sales from your own channels count toward the South Dakota threshold.
How often do I need to file sales tax returns in South Dakota?
South Dakota assigns filing frequency based on your sales volume. New remote sellers typically start on monthly filing. South Dakota may adjust your frequency over time as your South Dakota sales volume becomes clearer. Check with the South Dakota Department of Revenue for your assigned frequency after you register.
Disclaimer: NexusFlag provides informational data about published state nexus thresholds — not tax advice. State laws change frequently. Always verify current South Dakota threshold requirements with the South Dakota Department of Revenue or a qualified sales tax professional before making compliance decisions.