The bill aims to repeal several sections of South Dakota law that pertain to noncollecting retailers and their obligations regarding sales and use tax notifications. Specifically, it repeals definitions related to "de minimis online auction websites," "de minimis retailers," and "noncollecting retailers," as well as the requirements for these retailers to provide notices about the South Dakota use tax on their websites, catalogs, and invoices. The bill eliminates the need for noncollecting retailers to inform purchasers about their tax obligations, including the requirement to provide specific notices regarding the tax status of purchases made online or through catalogs.

By repealing these provisions, the bill effectively removes the regulatory framework that required noncollecting retailers to notify South Dakota purchasers about their tax responsibilities. This includes the removal of penalties for noncompliance and the exemption of de minimis retailers from notice requirements. Overall, the bill seeks to streamline the legal obligations of noncollecting retailers in South Dakota by eliminating outdated and potentially burdensome provisions.

Statutes affected:
Introduced, 01/08/2025: 10-63-1, 10-63-2, 10-63-3, 10-63-4, 10-63-5, 10-63-6, 10-63-7, 10-63-8, 10-63-9