In SAP SD, it is recommended that Sales organizations should be kept to a minimum. Ideally, there should be only one Sales Organization per Company code. More number of sales organizations can be configured only if the organization sells goods in a totally different country / territory. Thus, it makes sense to add one more Sales Organizations in case organization sells in say USA as well as in the UK. At the time of making decisions to Set-up Sales Organizations, as a thum rule, if a particular good can be sold in both Sales Organizations and there is just one Company Code, then there should be only one Sales Organization.