The state that started it all, South Dakota, began 2023 by amending their economic nexus rules for sales tax, which will have an impact on remote sellers not yet registered in the state.
After making its final away through South Dakota’s Legislature at the end of January 2023 and being signed by the respective leaders of each Chamber of Congress at the beginning of February 2023, Senate Bill (S.B.) 30 was signed into law on February 9, 2023 by Gov. Kristi Noem.
The amendment removes the ‘200 transactions’ threshold from South Dakota’s economic nexus rule, which previously stated that a remote seller has sales tax nexus in the state if in the previous or current calendar year they either exceed $100,000 in gross revenue from sales delivered into South Dakota or had at least 200 transactions sourced to the state.
South Dakota is joining several other states that originally had a number of transactions threshold but later amended their economic nexus laws to remove the transactions threshold portion of the rule; of which those other states include: California, Colorado, Iowa, Maine, Massachusetts, North Dakota, Washington, and Wisconsin. Currently, there are still 23 states, the District of Columbia, Puerto Rico, and some municipalities in Alaska that still impose the transactions count threshold in their economic nexus laws.
This change, removing the 200 transactions threshold from South Dakota’s economic nexus law, goes into effect on July 1, 2023. As of that effective date, remote sellers without any prior sales tax nexus in South Dakota should still continue to monitor their South Dakota-sourced sales to see if they have reached or exceed the $100,000 sales threshold, but they will no longer have a need to further count the number of transactions made into the state.
 Source: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide