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Can I avoid tracking unique users or website visitors in South Dakota? What are the requirements?

To avoid tracking unique users or website visitors in South Dakota, noncollecting retailers must provide a notice of use tax due on purchases of tangible personal property, services, or products transferred electronically, as required by SDCL 10-63-2. The notice must be readily visible and contain specific information, including that the noncollecting retailer is not required to collect South Dakota sales or use tax, and that the purchase is subject to state use tax unless it is specifically exempt from taxation. The notice must also inform the purchaser that the purchase is not exempt merely because it is made over the internet, by catalog, or by other remote means, and that the state requires each South Dakota purchaser to report any purchase that was not taxed and pay tax on the purchase. The use tax form and corresponding instructions are available on the South Dakota Department of Revenue website [1.3].

For internet purchases made pursuant to this chapter, notice on the check-out page fulfills both the website and invoice notice requirements simultaneously. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: “See important South Dakota sales and use tax information regarding the tax you may owe directly to the State of South Dakota.” The check-out page notice link shall direct the purchaser to the principal notice required by § 10-63-2 [1.2].

If a noncollecting retailer provides a display implying that no tax is due on any South Dakota purchase, the display shall be accompanied by the notice required by § 10-63-2 each time it appears. If a summary of the transaction includes a line designated “sales tax” and shows the amount of sales tax as zero, this constitutes a display implying that no tax is due on the purchase [1.5].

In summary, noncollecting retailers must provide a notice of use tax due on purchases of tangible personal property, services, or products transferred electronically, which must be readily visible and contain specific information. The notice must be provided on the website, invoice, and check-out page, and must accompany any display implying that no tax is due on any South Dakota purchase [1.2][1.3][1.5].

Source(s):
Jurisdiction

South Dakota