On 9 February 2023, the governor of the U.S. State of South Dakota signed Senate Bill 30 into law, which revises the criteria for remote sellers who must remit sales tax under the state's economic nexus law. The law, which went into effect on 1 May 2016, was notably challenged in court, leading to the 2018 Supreme Court decision in South Dakota v. Wayfair Inc. that overturned the 1992 decision in Quill Corp. v. North Dakota that had effectively barred states from collecting sales tax on remote sellers without a presence in a state. Under the South Dakota law, any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does not have a physical presence in the state, is required to remit sales tax if their sales exceed USD 100,000 or involve 200 or more separate transactions in the previous or current calendar year. As amended by Senate Bill 30, the USD 100,000 sales threshold is maintained, while the 200 transactions threshold is removed. The change will take effect on 1 July 2023.