South Dakota will replace printed Statements of Account notices with online notifications from 1 July 2026, affecting all registered taxable persons and remote sellers. The change applies to notices about missing returns, outstanding balances, and credits, and remote sellers must update their email contact in EPath to avoid penalties.
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Michigan imposes a 6% base sales tax with no local taxes, and remote sellers must register if they exceed $100,000 in annual sales or 200 transactions. Late filing penalties start at 5% per month plus interest, and filing frequency is determined by the state. The state is destination‑based, and SaaS is exempt from sales tax.
Key Takeaways
From 1 July 2026, South Dakota's Department of Revenue will issue tax notices online instead of printed statements.
All remote sellers registered with South Dakota's Department of Revenue must update their email contact in EPath to receive digital notices from 1 July 2026.
Digital notices will cover missing or unfiled tax returns, outstanding account balances, and credits remaining on an account as of 1 July 2026.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 15 July 2026. It relates to VAT developments in United States. The original source is 1stopVAT.
