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

Taxpayer Bill of Rights

If you suspect that a business is not licensed and should be or that you were not charged the correct sales tax rate, please contact us toll free at 1-800-829-9188 (800) 829.9188. You may also contact us by email, through our live chat feature, or report it anonymously online.

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445 E Capitol Avenue, Pierre, SD 57501




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