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Three bills to go before special session lawmakers

South Dakota's Capitol building. (Matt Gade / Republic)

PIERRE — Gov. Dennis Daugaard wants the Legislature to consider three proposed laws in the special session Wednesday.

Lawmakers on the appropriations committee plan to take testimony at 2:30 p.m. Tuesday about how the bills would work.

The 18-member committee meets in room 362 at the Capitol. The panel's co-chairmen, Sen. Larry Tidemann, R-Brookings, and Rep. David Anderson, R-Hudson, have invited public comments.

Two bills deal with state government's new ability to tax transactions involving goods and services provided to customers in South Dakota from remote sellers without a physical presence inside the state. Those affected would be remote sellers who have 200 or more separate transactions in one year or have more than $100,000 of transactions. Sen. Deb Peters, R-Hartford, was prime sponsor of the 2016 law.

The third bill clarifies when elected state officials can start serving. The legislation, in Aug. 28 draft forms, can be read at www.sdlegislature.gov. Here are summaries:

• One remote-seller bill sets Nov. 1, 2018, as the date when businesses must start remitting the sales and use taxes collected on purchases. The bill also memorializes the U.S. Supreme Court decision of June 21, 2018, that upheld the 2016 law. The justices voted 5-4 to let state governments proceed with collecting taxes. Previous decisions by the nation's highest court exempted remote sales.

• The second remote-seller bill proposes bringing marketplaces under the law. This would cover third-party transactions, where a business uses a marketplace such as Amazon to offer a good or service to a customer. The marketplace provider would become responsible March 1, 2019, for collecting or remitting the sales or use tax.

• The elected-office bill would allow a state officer to begin duties on the Saturday immediately before the second Tuesday of January after the officer's election. It's needed in 2019.

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