South Dakota law also provides “small traders with an adequate level of protection” by providing an exception to sellers with sales of less than $100,000 or less than 200 transactions in the state in the current calendar year or in the previous year; and prohibits the retroactive application of their economic link law. The Streamlined Sales Tax Project`s amnesty program has enabled a wide range of companies to register through the ESS system. To qualify for an amnesty, a seller had to register via the EST site and remain registered for 36 months. In return for registration in all full Member States between 1 October 2005 and 30 September 2006, sales and use taxes not collected and not paid by sellers were fully allocated for all periods prior to registration. Registration in the associated states was required within one year after these states became full members. This amnesty had several limitations. It applied only to sales and usage taxes of the seller as a seller, and not to taxes imposed by the seller on his status as a buyer. Taxes other than sales and usage taxes were not covered by this amnesty. Amnesty did not refer to questions for which the seller received a review communication.

[4] The SSTP`s mission is to develop measures to design, test and implement a sales and usage tax system that radically simplifies the sale and use of taxes. The goal is to create uniform sales and usage standards, modernize sales and usage rights legislation, and make the compliance burden equal for all sellers and all types of trade. Efforts that became the Streamlined Sales Tax Board began in March 2000. The goal of these efforts is to find solutions to the complexity of the public VAT systems that led the U.S. Supreme Court (Bellas Hess v. Illinois and Quill Corp. v. North Dakota) to find that a state may not need a seller who does not have a physical presence in the state to impose sales taxes on the state. The Court found that the existing system was too complicated to impose on a company that did not have a physical presence in the state.