---
type: "Bill"
title: "establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax."
description: "establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2025"
identifier: "SB 43"
citation: "South Dakota SB 43 (2025)"
classification: ["bill"]
subjects: ["Executive/Judiciary Request", "Retail Sales and Service Tax", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 15
vote_count: 2
first_action: "2025-01-14"
last_action: "2025-02-18"
source: "openstates"
source_identifier: "ocd-bill/22a1c9e9-1495-4d5c-beca-f370105e7080"
source_url: "https://sdlegislature.gov/Session/Bill/25618"
source_hash: "6fde073ab150c812da2be7a678db6ee585bc1c1a3f3d373292f7f1f29a539772"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 43 (2025) — establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/25618/274064)
2. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/25618/280953)

## Votes

- Do Pass — **13–0** (pass) · lower
- Do Pass — **6–0** (pass) · upper

## Sponsors

- Taxation — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-14** First Reading Senate S.J. 14
- **2025-01-17** Referred to S.J. 58 `referral-committee`
- **2025-01-24** Scheduled for hearing
- **2025-01-24** Taxation Do Pass , Passed, YEAS 6, NAYS 0 `committee-passage`
- **2025-01-24** Certified uncontested, placed on consent , Passed,
- **2025-01-27** Senate Do Pass , Passed, YEAS 34, NAYS 0 S.J. 102 `passage`
- **2025-01-28** First read in House and referred to H.J. 135 `introduction, reading-1, referral-committee`
- **2025-02-04** Scheduled for hearing
- **2025-02-04** Taxation Do Pass , Passed, YEAS 13, NAYS 0 `committee-passage`
- **2025-02-04** Certified uncontested, placed on consent , Passed,
- **2025-02-05** House of Representatives Do Pass , Passed, YEAS 65, NAYS 2 H.J. 203 `passage`
- **2025-02-06** Signed by the President S.J. 199 `passage`
- **2025-02-07** Signed by the Speaker H.J. 229 `passage`
- **2025-02-10** Delivered to the Governor on 2025-02-10 S.J. 217 `executive-receipt`
- **2025-02-18** Signed by the Governor on 2025-02-18 S.J. 274 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/22a1c9e9-1495-4d5c-beca-f370105e7080`. Confidence: reported (aggregated from official South Dakota legislature records).