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AN ACT ENTITLED, An Act to expand the application of nexus for - legis state sd

AN ACT ENTITLED, An Act to expand the application of nexus for - legis state sd 2025

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The document is an Act from the South Dakota Legislature aimed at expanding the application of nexus for collecting sales and use taxes. It defines conditions under which retailers are considered engaged in business within the state, including ownership interests and sales activities. The Act clarifies that electronic order processing does not exempt retailers from tax collection responsibilities and establishes presumptions for controlled groups of retailers. Additionally, it includes provisions for retailers involved in installation or maintenance services.

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What are the legislative terms in South Dakota?

Legislative terms of office are set by Article III, 6 of the South Dakota Constitution which states in part: The terms of office of the members of the Legislature shall be two years.

How long is the SD legislative session?

In odd-numbered years, the legislature meets for forty days and in even-numbered years for thirty-five.

What is the makeup of the South Dakota Legislature?

It is a bicameral legislative body, consisting of the South Dakota Senate, which has 35 members, and the South Dakota House of Representatives, which has 70 members. The two houses are similar in most respects; the Senate and House hold the right to confirm gubernatorial appointments to certain offices.

What is Bill 27 in South Dakota?

2024 Senate Bill 27 | South Dakota Legislature. An Act to modify the criteria for removal from the sex offender registry. (6) Petitioner demonstrates to the satisfaction of the court that he or she petitioner does not pose a risk or danger to the community.