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Reading up on SD law... $100k+ in sales... And notices to be displayed apparently..
According to the law, these high-volume retailers must provide readily visible notice in certain locations on those parts of their websites that relate to facilitating, confirming, and/or checking out transactions. The notices must state that:
the noncollecting retailer is not required to collect, and does not collect, South Dakota sales or use tax
the purchase is subject to state use tax unless it is specifically exempt from taxation
the purchase is not exempt merely because the purchase is made over the Internet, by catalog, or by other remote means
the state requires each South Dakota purchaser to report any purchase that was not taxed and pay tax on the purchase; the tax may be reported and paid on the South Dakota use tax form, and
the use tax form and corresponding instructions are available on the South Dakota Department of Revenue website.
If each state adopts $100k per state most small biz should be fine.. For now... Now that the door is open.. No telling...
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