South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:39.03 - Return and remittance - Streamline volunteer registrations
Current through Register Vol. 51, page 43, September 23, 2024
Any seller that is registered under the Streamline agreement, which does not have a legal requirement to register in the member state, and is not a Model 1, 2, or 3 seller as defined below, shall submit its sales and use tax returns as follows:
(1) Upon registration, a member state shall provide to the seller the returns required by that state; and
(2) The seller must file a return each month unless the state allows less frequent filing.
A Model 1 seller is a seller that has selected a certified service provider, as defined in SDCL subdivision 10-45C-1(c), as its agent to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
A Model 2 seller is a seller that has selected a certified automated system, as defined in SDCL subdivision 10-45C-1(c), to perform part of its sales and use tax functions, but retains responsibility for remitting tax.
A Model 3 seller is a seller that has sales in at least five member states, has total annual sales revenues of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due in each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.
General Authority: SDCL 10-45-47.1(2).
Law Implemented: SDCL 10-45-27.3.
