Aug. 7, 2018

Gov. Dennis Daugaard has called a special legislative session for Sept. 12 to consider legislation regarding online sales taxes.

Draft legislation is being prepared that would expedite implementation of the recent U.S. Supreme Court ruling in South Dakota v. Wayfair Inc. and allow the state to enforce the obligation of remote sellers to collect and remit sales tax.

After consulting with legislative leaders from both political parties, the governor is calling the special session for Sept. 12 at the Capitol in Pierre.

“South Dakota led the fight for tax fairness, which culminated with our historic win before the U.S. Supreme Court in June,” Daugaard said. “Thanks to that victory, other states are implementing tax changes as soon as Oct. 1, and I will be proposing legislation to allow South Dakota to join them.”

The South Dakota Department of Revenue is working on the draft legislation in consultation with the Attorney General’s Office. It will be available for review before the special session.

Supreme Court rules for states in online sales tax collection