Business Tax Division

445 East Capitol Avenue
Pierre SD 57501
Phone: (800) 829-9188 (800) 829.9188
Email: bustax@state.sd.us
Division Director: Doug Schinkel
South Dakota taxes both goods and services. Business Taxes include Sales Tax, Use Tax, Contractor's Excise Tax, Municipal Sales and gross receipts tax, Tourism Tax, Telecommunication Tax, Motor Vehicle Lease & Rentals, and Emergency 911 Surcharge.

South Dakota does not have a state or corporate income tax.

Starting a new business? Tax License Application.

Learn more about individual Taxes in our Tax Facts Publications.use tax

Tax Rate Finder

Sales & Use Tax Exemption Estimates

Sturgis Rally Information

Top Delinquencies

Taxpayer Bill of Rights

Report a possible unlicensed business by calling (800) 829.9188(800) 829.9188 or by email.

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