Dates & Deadlines

Return Type

Tax Return Due Dates
April
Monthly-Paper 05/20/2015
Custom-Paper 06/01/2015
EPath 05/26/2015
May
Monthly-Paper 06/22/2015
Custom-Paper 06/30/2015
EPath 06/23/2015
June
Monthly-Paper 07/20/2015
Custom-Paper 07/31/2015
EPath 07/23/2015
July
Monthly-Paper 08/20/2015
Custom-Paper 08/31/2015
EPath 08/24/2015
August
Monthly-Paper 09/21/2015
Custom-Paper 09/30/2015
EPath 09/23/2015
September
Monthly-Paper 10/20/2015
Custom-Paper 11/02/2015
EPath 10/23/2015
October
Monthly-Paper 11/20/2015
Custom-Paper 11/30/2015
EPath 11/23/2015
November
Monthly-Paper 12/21/2015
Custom-Paper 12/31/2015
EPath 12/23/2015
December
Monthly-Paper 01/20/2016
Custom-Paper 02/01/2016
EPath 01/25/2016

 

Motor Vehicles
Vehicle

Registration Dates
Date corresponds to the first letter of the owner’s last name.
May H/I/O
June K/L
July M/N

Gaming
Horse Racing Dates
April 25, Ft. Pierre
April 26, Ft. Pierre
May 2, Ft. Pierre
May 3, Ft. Pierre

May 9, Aberdeen
May 10, Aberdeen
May 16, Aberdeen
May 17, Aberdeen
May 24, Aberdeen
May 25, Aberdeen

 

Message from the Secretary

With the 2015 legislative session now behind us, spring offers the opportunity to travel across thgerlache state of South Dakota and engage with our partners and customers.  The Department of Revenue is busy formulating travel plans to offer education seminars, meet with county and local government officials, and work with our tribal government partners.  We in the Department find this the most gratifying aspect of our work as we are able to dialogue, exchange ideas, and solve problems.

Our spring newsletter is filled with useful and informative information highlighted by the Highway Fund Bill passed by the Legislature, Lottery and Gaming updates, and our spring and summer calendar of events.  I hope you enjoy this great time of year in South Dakota and All-the-Best to you and yours!

Enhancing our electronic filing capabilities through EPath is something we continue to expand. Now taxpayers have the option to pay by credit card. Establishing a new credit card option to pay your taxes makes it more accessible and convenient for our customers.

We are Dropping our Interest Rates!

Senate Bill 1 - Highway Funding Bill

Commission on Gaming Contributes to Black Hills Area Municipalities & Schools

Upcoming Education Seminars

MONOPOLY Millionaires' Club Scratch Tickets Debut in March

How Returnable Containers are Taxed

Lottery Commission Meeting Dates

Gaming Commission Meeting Dates


We are Dropping our Interest Rates!

On March 12, 2015 Governor Dennis Daugaard signed senate bill 182 to revise the rate of interest for late payment of certain taxes.  The law takes effect on July 1, 2015, and changes SDCL 10-59-6.  The rate of interest charged on late payments of sales, use, and contractor’s excises taxes will drop from 1.25% per month to 1% per month.  This reduced rate applies to licensed taxpayers only.  Unlicensed taxpayers and taxpayers that are intentionally underreporting will still be charged interest at a rate of 1.5% per month.


Audit interest can be capped to restrict interest to two years, and this rate will also change.  The current interest cap is 30%, and it will drop to 24% after July 1st.  If you are undergoing an audit by the S.Dak. Department of Revenue, you have 60 days from the date you receive your certificate of assessment to request a capping of interest.


Even with the lower rates, the best way to reduce interest is to pay your taxes as soon as you are able.  We apply all payments to tax first and don’t compound interest on interest.  When you make payments, you are directly reducing your total interest charge.  Audit pre-payments save interest charges too.  If you have an outstanding liability with the department, you can make a one-time payment by credit card or ACH here.


Senate Bill 1 - Highway Funding Bill

On March 17, 2015, Gov. Daugaard signed into law Senate Bill 1, the Highway Funding Bill. In it, the South Dakota Legislature has provided road and bridge funding, and the deadline dates in which to implement the law.


On April 1, the bill increased license plate fees for most noncommercial vehicles by 20 percent. Additionally, a six cent increase in fuel tax went into effect, and the excise tax for motor vehicles went from three to four percent.


Also on April 1, the speed limit increased from 75 to 80 mph on the Interstates, and counties will have the option to increase the wheel tax from a maximum of four to five dollars per wheel with the total amount not to exceed sixty dollars for any vehicle. On this date, South Dakota counties will have the further flexibility to set a tax levy between $.60 and $1.20 per $1,000 of taxable property valuation for road needs, depending on each county’s total taxable valuation; townships are allowed to assess up to $.50 per $1,000.


On July 1, the license fees for noncommercial vehicles with a gross weight of over 20,000 pounds will increase from 60 percent of the commercial rate to 70 percent.


On Oct. 1, a quarterly distribution of $1,750,000 will be deposited by the Department of Revenue into the Bridge Improvement Grant (BIG) Fund, which is a dedicated grant fund that will be used by the Department of Transportation and the Transportation Commission to award grants to counties and municipalities for needed bridge improvements across South Dakota.

With the rapid implementation deadline, the Department of Revenue developed a plan to update system programming, website, forms and information.  Following this plan, and working with staff from the Bureau of Information and Telecommunications (BIT), we were able to provide a seamless transition for changes related to the highway funding bill.   Throughout the implementation, the Division of Motor Vehicles has remained in contact with South Dakota county treasurers, the media and others to provide information to stakeholders for the bill’s roll-out.


Commission on Gaming Contributes Over a Half Million Dollars to Black Hills Area Municipalities and Schools

The South Dakota Commission on Gaming announces the 2015 annual funding release from Gaming Tax Revenues in South Dakota.


“The Department of Revenue enjoys an excellent relationship with Black Hills schools and municipalities,” Andy Gerlach, Secretary of the Department of Revenue said. “We are enthusiastic to help distribute funding and help create funding flexibilities.”


“Each year the Commission on Gaming remits a portion of the gaming tax revenue to school districts and municipalities located in Lawrence County,” Larry Eliason, executive secretary for the S.D. Commission on Gaming said. “There is no restriction in the gaming statutes on how those entities can use the funds, but if a school district receives any general state aid, the amount of the state aid paid to that district is offset on a dollar for dollar basis, by any funds that it receives from the gaming tax revenues.”

Municipalities receiving funds are:  
Central City $2,601.11
Lead  $60,640.77
Spearfish  $203,701.74
Whitewood  $17,994.24
Total   $284,937.86
   
School Districts receiving funds are:  
Belle Fourche School District  $610.72
Lead-Deadwood School District   $73,714.23
Spearfish School District $193,274.52
Meade School District  $17,338.38
Total   $284,937.85

These distributions of revenue are being made in accordance with SDCL-42-7B-48.1(3).


Upcoming Education Seminars

April 28:  Rapid City
Basic Sales Tax – 9:00 a.m. – 12:00 noon
Contractors’ Excise Tax – 1:00 – 4:00 p.m.

May 12:  Watertown
Basic Sales Tax – 9:00 a.m. – 12:00 noon
Contractors’ Excise Tax – 1:00 – 4:00 p.m.

May 13:  Sioux Falls
MN/SD Border State Sales Tax – 9:00 a.m. – 12:00 noon
MN/SD Border State Construction Contractors – 1:00 – 4:00 p.m.

June 16:  Sioux Falls
Basic Sales Tax – 9:00 a.m. – 12:00 noon

June 23:  Rapid City
WY/SD Border State Sales Tax – 9:00 a.m. 12:00 noon
WY/SD Border State Construction Contractors – 1:00 – 4:00 p.m.

Register for these classes now!


MONOPOLY Millionaires' Club Scratch Tickets Debut in March

MONOPOLY Millionaires’ Club (MMC) is back, but this time it’s in the form of a $5 scratch ticket with a top prize of $50,000. The new MMC scratch tickets have been available at all retailers since March 20. Players Club members can enter non-winning MMC tickets for a chance to win trips for two to Las Vegas and the possibility of appearing on the nationally televised MMC game show, where they could win up to $1 million. To enter non-winning tickets, log in to the Players Club website and click on the MONOPOLY Millionaires’ Club button (NOT the Play It Again button). This will take you to playmmc.com, where you’ll enter a total of 16 digits – the three-digit game number (527) from the back of the ticket and the 13-digit number from the front of the ticket – to collect MONOPOLY properties. For each property color group completed, the player gets one entry for the trip drawings. The MMC game show aired in South Dakota March 28 at 10:30 p.m. CT on KSFY and March 29 at 5:00 p.m. MT on KOTA.


How Returnable Containers are Taxed

If you have ever paid a deposit on a returnable container in South Dakota, you may have noticed the sales tax charged on the deposit.  Returnable containers are used by retailers in various industries including agricultural, food and beverage, and specialty gases.

A retailer must charge sales tax on the deposit for the container.  The deposit represents taxable gross receipts to the retailer.  When the container is returned to the retailer, the sales tax is refunded to the customer with the deposit unless one of the following conditions is true:

a. the container is not identified as the retailer’s by a logo, stamp, inventory number or other means;
b.  the retailer makes no effort to identify or keep records on which customers have their containers;
c. the retailer returns the deposit on any container returned regardless of where the container was obtained by the customer;
d. the retailer makes no effort to get the container back if it is not returned
e. ownership of the container passes to the customer. 


Lottery Commission Meeting Dates

Thursday, June 11
10am – 12:00 Noon
Thursday, September 17
10am – 12:00 Noon
Thursday, December 10
10am – 12:00 Noon
All meetings are held in LRC Conference Room #412 of the State Capitol in Pierre.


Gaming Commission Meeting Dates

Tuesday, May 12
Wednesday, September 16
Wednesday, November 18


 

 

dorsocmed@state.sd.us | Taxpayer Assistance: 1.800.829.9188
445 E Capitol Avenue, Pierre, SD 57501




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