South Dakota has additionally clarified some of the language in the state’s sales tax statutes, including adding “any product transferred electronically” to the list of items that a person defined as a seller could be selling, leasing, or renting in the state. The bill also updates the phrasing of the definitions that allow for exemptions for officiating services provided at amateur sporting events and coaching services provided for youth or amateur sports. Though the state previously included “services” in the definition of a “seller”, adding products delivered electronically to the definition provides clarity to taxpayers and allows the state to avoid ambiguities when imposing taxes on digital goods. (2024 SD H.B. 1019, Enacted, (Jan 31, 2024))