SB 102 repeal an outdated provision regarding the assessment of property for school
districts.
Senators Tidemann, Hansen (Tom), and Novstrup (Al) and Representatives Dennert,
Lucas, Munsterman, Olson (Betty), Perry, Street, Turbiville, and Willadsen
SB 146 require certain notice requirements for retailers that do not have nexus in South
Dakota which are selling tangible personal property, services, or products
transferred electronically for use in South Dakota.
Senators Peters and Hansen (Tom) and Representatives Cronin and Dennert
SB 147 expand the application of nexus for the purpose of collecting sales and use taxes
owed to the state.
Senators Peters and Hansen (Tom) and Representatives Cronin and Dennert