South Dakota drops Wayfair transaction threshold - RSM US LLP
South Dakota has eliminated the Wayfair transaction threshold, meaning businesses must now collect sales tax on all sales made into the state, regardless of the number of transactions or total sales amount.
Aforeworn detected this change in the Small Cross-Border Importers space on August 8, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. All cross-border importers selling into South Dakota. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Immediate compliance required.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors Small Cross-Border Importers continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
The removal of the transaction threshold for sales tax collection in South Dakota.
Who it affects
All cross-border importers selling into South Dakota.
What you must do
Begin collecting and remitting sales tax on all sales to South Dakota customers immediately.
Deadline
Immediate compliance required.
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