establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax.

SB 43 establishes a specific timeframe for remote sellers and marketplace providers to register and remit sales tax in South Dakota. This bill directly affects online businesses that sell goods to South Dakota residents but do not have a physical presence in the state. The key provision sets clear deadlines for these entities to comply with state tax registration requirements and submit sales tax payments. By defining these timeframes, the legislation aims to clarify when remote sellers must begin collecting and remitting taxes to the state.