Frequently Asked Questions

Electronic Filing Requirements



Am I required to file and pay electronically?

Motor Fuel Ehtanol Producer, Importer/Exporter, LNG, and Supplier licenses and 911 Emergency Surcharge licensees are required to file and pay electronically.

Sales, use or contractors’ excise tax taxpayers may file returns and pay taxes electronically.



Account Setup



When can I set up my EPath (file and pay) account?

EPath is available 24 hours a day, 7 days a week.

Licensees may create an EPath account at any time. After you create your EPath account, the Department will mail you the initial password in 3-5 days.

If you already have an EPath account, you may add licenses with the same ownership to that account as soon as you receive the license number.

You need the following to create an EPath account:

  • License number,
  • Owner Name or DBA,
  • Tax due on the last non-zero return (or a “0” for 911 Emergency Surcharge licenses). If you did not have a non-zero return, please contact the Department to create your account.

Sales Tax or Contractors’ Excise Tax licenses call 1.800.829.91881.800.829.9188

Motor Fuel licenses call 605.773.4109605.773.4109; 605.394.3397605.394.3397; or 605.367.5259605.367.5259

For Bank Franchise call 605.773.5911 for assistance.

If you do not have a tax license, you may create an EPath account when completing your online tax application at: http://sd.gov/taxapp

If you did not apply for EPath at the time of registration, you may create an EPath account at any time after you receive your registration number.



How are usernames and passwords assigned or reset?

You select your username (minimum of 8 characters) when creating an account. The username selected when creating the EPath account is the EPath administrator and is the only user that can add or edit user accounts.

The initial password is mailed to the licensee’s address. You are required to select a new password when you log in the first time. Passwords may be changed online at any time.

Passwords must be a minimum of 8 characters and must contain at least 1 upper case letter, 1 lower case letter, and 1 non-alphanumeric character (!@#$%^&*()?).

If you forget your password, select “Forgot your Password”. You will need to answer one of the three security questions you set when you signed up. If you are not able to reset the password, please call 1.800.829.91881.800.829.9188, to have the password reset.



Can a company allow more than one person to access the EPath account?

The administrator can allow multiple people (users) to access the EPath account to file and pay returns by creating a username for each person and selecting the license(s) that person may access.

The new user’s account is given a computer generated password. Be sure to provide that password to the new user. The new user must select their own password, enter their email, and answer their security questions the first time they log in. A user can only see licenses the administrator designates.

The administrator is the only user that can add or edit user accounts. The administrator is the user that created the EPath account.



Does an owner with multiple licenses need an EPath account for each license?

Only one EPath account is required for an owner that has multiple licenses (all operating under the same FEIN.)

To file returns for multiple licenses under one EPath account, create an EPath account using the license number and name for one of the business locations. When you log in, select Change Profile, then Add License. Enter the license number, owner name or DBA of the business and the tax due on the last non-zero return (or a “0” for 911 Emergency Surcharge licenses). Click Add. Select Assigned Licenses. The license added should show in the Current Licenses list.

When you select File Return or Payment all licenses added should show in the top drop down box. If this does not work, verify that each license has the same FEIN, if so, contact the Department at 1.800.829.91881.800.829.9188 to help set up the accounts. IF the licenses do not have the same FEIN, you will need separate EPath accounts for each.

If you wish to file only one 911 Emergency Surcharge return for multiple locations please contact the Department at 1.800.829.91881.800.829.9188.



Filing and Paying



When can I file and pay electronically?

EPath is available 24 hours a day, 7 days a week.

Current returns will be available about the 1st of the month after the return period.

If you have not filed returns for previous reporting periods, you may do so at any time through EPath.



I am late on filling and/or paying my taxes. What do I do now?

Past due returns and payments can be made online through EPath. This system will automatically calculate interest and penalty for you.

If you do not have an online filing account through EPath you can contact the department at (800) 829-9188 (800) 829-9188 for the return forms and to assist with calculating interest and penalty.



What is the due date for filing returns electronically?

Returns filed electronically are due the 20th of the month. If the 20th is a Saturday, Sunday, legal holiday or a day the Federal Reserve Bank is closed the return is due on the next succeeding day that is not a Saturday, Sunday, legal holiday or a day the Federal Reserve Bank is closed.

The Deadlines Calendar lists due dates for each month.



When is the electronic payment due?

Payments made electronically are due the 25th of the filing month. The Department of Revenue must receive the payment on or before the 25thy of the month.



What will happen if I do not submit my return or payment by the due date?

Interest of 1% (.01) will be assessed each month on any past due tax until the tax is paid in full. (A minimum of $5.00 interest is due the first month). (Interest of 1.25% is assessed for each month tax is unpaid prior to July 2015).

Penalty of 10% (.10) of the tax liability (minimum $10.00 penalty, even if no tax is due) is assessed if a return is not received within 30 days following the month the return is due in.

911 Emergency Surcharge returns and payments must be filed and paid timely by electronic means to receive the administrative fee.



What payment options are offered?

Pay by ACH Debit or credit card online using EPath or Make a Payment. If you do not have computer access, call 1-800-829-9288.

ACH Debit: Under this method, you authorize the Department of Revenue to transfer the tax payment from your bank account to the Department's bank. The amount to be transferred is the “Amount” shown on the Scheduled Payment page. Payments will be transferred on the date you select.

Some banks block ACH Debit transactions. Be sure to contact your bank to authorize the Department’s ACH Debit transaction. The Department of Revenue's bank originator number is 9466000364.

ACH Credit: Under this method, you tell your bank to send payment to the Department of Revenue's bank account. You must notify your bank to make the payment transfer for each filing period in time to ensure Department’s bank receives the payment on or before the second-to-last working day of the month.

You are also responsible for any costs associated with an ACH Credit payment.

Transfers must be made in the NACHA CCD+ format using the TXP Convention. The bank must include your license number in the TXP information. If it is not included the Department will not know which account to apply the payment to. Please provide a copy of the ACH Credit Bank Information to your bank.

Credit Card: You may make a credit card payment using Visa, Mastercard, or Discorver. A 2.45% convenience fee will be charged for each credit card payment.

Paper Check: If you are unable to pay electronically, you may send a paper check.



Does EPath confirm successful filing or payment?

A confirmation number is generated when the return and/or payment is successfully submitted. Please print the confirmation page for your records.

You will receive an error message if the return or payment is not filed successfully. You will be able to correct the errors and then submit the return.

The Department will mail you a notification if a payment is not honored by your bank.



Do I need to file a return even though I have no tax or 911 Emergency Surcharge to report for the month?

You must file all returns, even if no tax is due.

Motor Fuel returns: This can be done easily by selecting the manual option for data entry and hit next without entering any data.

Sales and Contractors’ Excise Tax: Select “No” for Filing Activity question “Do you have anything to report for this period?” select next, review, and then submit your return.

911 Returns: Select the return to file, enter “0” as your gross receipts on line 1, review, and submit your return.



Can returns be amended online?

Corrections to returns must be made within three years from the date the payment was made or the return was due, whichever is earlier.

Motor Fuel returns can be amended once online. To correct a previously amended return, please call 605.773.4109.

Sales and Contractors’ Excise Tax returns can be amended once online. To correct a previously amended return, call 1.800.829.9188.

Bank Franchise returns currently cannot be amended online. To correct a previously amended return, please call 605.773.5911 for assistance.

Prepaid Wireless 911 Emergency Surcharge returns, registrations ending in “PP”, may be amended online. Please contact the Department if you need to amend returns for the 911 Emergency Surcharge accounts with registrations ending in “E9”.

When amending Sales Tax, Contractors’ Excise Tax, or 911 Emergency Surcharge returns online, enter the total receipts for that return period. EPath calculates the additional amount due or credit. You may view the amount of the change or the total reported and due for the period on the Return Summary page.

You may pay additional amounts due by ACH Debit, ACH Credit, or as a One Time Payment.

Returns you can amend online are listed in the drop down box under Amend a Return on the File Return/Payment page.



What if I overpaid and should get a refund?

You will have a credit on your account that may be used on future returns. Motor Fuel and Bank Franchise accounts may request a refund.



How do I use a credit when filing on EPath?

If you pay by ACH Debit, enter your return information and continue to the payment method page. If the credit is more than the Total Due, select “No Payment at this time.” You cannot enter a negative payment Amount. If the credit is less than the Total Due, subtract the credit from the Total Due and enter the difference in the "Amount” box on the Scheduled Payments page. You owe this amount.

If you pay by ACH Credit, reduce the payment amount you request the bank send by the amount of the credit. If the credit is greater than the Total Amount Due, do not send a payment, the credit will apply to the balance due.



Can I save a return and complete it later?

All returns and changes to returns are automatically saved. If you did not submit a return, you may access it by selecting File a Return, on the Tax Return Filing Menu, select Edit a Saved Return. Then select the return you wish to complete from the drop down list.

If you select File a Return and select a return previously started, you will see a message giving you an option to restart that return or to select Edit a Saved Return.

Submitted returns will not display under File a Return or Edit a Saved Return.



Will paper returns be sent?

No paper returns will be sent. Returns must be filed electronically. If you are unable to file a return electronically, contact the Department.



Will I receive a reminder to file?

You may select to receive an email to remind you a return is due. Statements are mailed if returns are delinquent or if there are amounts due or credits on your account.



Uploading Return Data



What is the difference between text files and .csv files?

The .csv file extension refers to a text file type commonly used to import and export data to and from a database program. CSV stands for "comma separated values," so such files are commonly called "comma delineated." CSV files can be opened in simple text editors--such as Notepad--and differ from text files only in that the content is separated into fields by commas.



What is the difference between tab delimited and comma delimited?

What is the difference between tab delimited and comma delimited? Delimited means “separated by”. A comma-delimited file contains data where the different fields are separated by commas. In a tab-delimited file, the data fields are separated by tab characters.

Upload templates are located under forms on the EPath home page. http://dor.sd.gov/epath/



Security



What are the SD EPath web site's security protocols?

The connection to the secure state website is encrypted with 128-bit encryption. It uses TLS 1.0. The encryption is using RC4_128 with MD5 for message authentication and RSA as the key exchange mechanics.



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