Gov. Dennis Daugaard has called a special legislative session to consider legislation 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 Wednesday, Sept. 12, 2018, at the State 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,” said Gov. Daugaard. “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.”
Draft legislation is currently being prepared by the South Dakota Department of Revenue, in consultation with the Attorney General’s office, and will be made available for review prior to the special session.?