Sources

• Sales & Use Tax: remote sellers (gross revenue from sales into South Dakota over $100,000) · South Dakota Department of Revenue, 2026
• 2023 Legislative Updates: the 200-transaction remote seller threshold removed July 1, 2023 · South Dakota Department of Revenue, 2023
• How US State Sales Tax and Fees Applies to Etsy Orders · Etsy Help Center, 2026

Every number

• $40example (example number: Simplified example: the first online store lesson's example order: one shirt plus the shipping the customer pays.) · Simplified example: the first online store lesson's example order: one shirt plus the shipping the customer pays.
• 1,200example (example number: Simplified example: a year of the example shop's orders, from the whole country.) · Simplified example: a year of the example shop's orders, from the whole country.
• $100,000sd.gov ·2026 · Gross revenue from sales into South Dakota, previous or current calendar year, above which an out-of-state seller must register and collect, at the time of writing.
• 200sd.gov ·2023 · The number of transactions that used to count too; South Dakota dropped that test in mid-2023.
• 2,500example (example number: Simplified example: South Dakota's line divided by the example order.) · Simplified example: South Dakota's line divided by the example order.
• 46etsy.com ·2026 · US states where Etsy collects and sends in sales tax on Etsy orders (every state with a statewide sales tax, plus Alaska); it also collects for Washington, D.C. and Puerto Rico.