Articles by

Sara Johnston

A major takeaway from the last twenty months of living in a pandemic is the importance of planning and adaptability. As 2021 comes to an end, there is still so much unknown of what 2022 will bring.
Prior to South Dakota v. Wayfair, businesses were not required to charge, collect, and remit state and local sales tax unless they had a physical presence in that state (employees, a store, a distribution center with inventory, etc.). However, our current Internet marketplace has dramatically changed our shopping habits. Customers
South Dakota Senate Bill 106, signed in March of 2016, enacted a big change for sellers who do business in South Dakota. Sellers of tangible personal property, transfer of electronic downloads, or service providers for delivery in South Dakota will have sales tax collection and remittance requirements if they meet certain requirements.
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