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Business FAQs

You’ve got questions; we’ve got answers. See what others are asking SD DOR.

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Gaming

Frequently asked questions about gaming in Deadwood and other licensed South Dakota properties.

Deadwood, South Dakota is located approximately 60 miles from Mt. Rushmore on scenic route 385.

Blackjack, craps, keno, poker, roulette and slot machines.

$1,000.

Nine (9) percent gaming tax on the adjusted gross proceeds of gaming allowed by SDCL 42-7B-28 28.1. In addition to other fees imposed, there is also a license stamp fee upon each card game or slot machine located on a licensed premise. The annual fee for this stamp is two thousand dollars. SDCL 42-7B-23.

There is Native American gaming in South Dakota at the following locations:

  • Dakota Sioux Casino, Watertown, South Dakota
  • Dakota Connection, Sisseton, South Dakota
  • Fort Randall Casino, Wagner, South Dakota
  • Royal River Casino, Flandreau, South Dakota
  • Lode Star Casino, Ft Thompson, South Dakota
  • Golden Buffalo Casino, Lower Brule, South Dakota
  • Rosebud Casino, Mission, South Dakota
  • Prairie Wind Casino, Pine Ridge, South Dakota
  • Grand River Casino, Mobridge, South Dakota

The same games that are offered in Deadwood, SD.

Yes; Triple Crown Casino, North Sioux City, SD.

Live horse racing is offered in the spring of each year at both the Stanley County Fairgrounds, Ft. Pierre, South Dakota and also the Brown County Fairgrounds, Aberdeen, South Dakota.

21 years of age for wagering in the casino's in Deadwood, South Dakota and each Indian reservation and 18 years of age for simulcast and live horse racing.

The State of South Dakota participates in the South Dakota Council on Problem Gambling which is located in Sioux Falls, South Dakota. The toll free number is 1 (888) 781-HELP(4357). Calls are referred to Gamblers Anonymous groups near their home town.

See the Gaming page under the Businesses section of our website for more information.

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Motor Vehicles

Also known as the online Vehicle Registration & Plates portal. See questions about reviewing and renewing registration, license plates and motor vehicle records for businesses.

You can contact your local county treasurer’s office or the South Dakota Motor Vehicles Division at (605) 773-3541.

Non-commercial vehicle fees are issued in accordance to the vehicle's age and weight. Other fees as well as policies on other vehicles can be found at our titling and registration page.

  1. Your local County Treasurer’s office
  2. Visit one of our self-service terminal locations:
    1. Aberdeen--Kessler's, 615 6th Ave. SE
    2. Mitchell--County Fair Food Store, 1305 W. Havens Ave.
    3. Pierre--Department of Revenue , 445 E Capitol Ave.
    4. Rapid City--Pennington County Administration Building, 130 Kansas City St.
    5. Rapid City--Rushmore Mall, 2200 N. Maple Ave.
    6. Sioux Falls--Hy-Vee Food Store, 4101 S. Louise Ave.             
    7. Sioux Falls--Get-N-Go, 5400 E Arrowhead Ave.
    8. Watertown--Hy-Vee Food Store, 1320 9th Ave. SE
    9. Yankton--Hy-Vee Food Store, 2100 Broadway Ave.              
  3. Individuals and companies may renew online through the online Vehicle Registration & Plates portal.

Vehicles owners may obtain a duplicate title by completing an application for duplicate certificate of title along with submitting a $10 fee. Submit the form and payment to a local county treasurer’s office or mail to the SD Motor Vehicle Division at 445 E. Capitol Ave Pierre, SD 57501.

Contact your local county treasurer’s office to change your address in your customer record or visit the online Vehicle Registration & Plates portal.

Contact your local county treasurer’s office to complete an affidavit for duplicate license plate/validation sticker. Fees can be found on the form.

State law requires that upon the sale, transfer or trade in of a motor vehicle or large boat, the person who sells, transfers or trades the vehicle or large boat, must provide a completed Damage Disclosure Statement to the person to whom the vehicle or large boat is transferred. If a motor vehicle or large boat, which is titled in another jurisdiction, is to be titled in South Dakota, the person who registers the vehicle or large boat (importer) must also complete a Damage Disclosure Statement.

Effective July 1, 2015, damage disclosure is no longer mandated. Damage disclosure will remain noted on titles issued before July 1, 2015.

Effective July 1, 2015, vehicle owners have 45 days to apply for title and registration of an acquired vehicle. All vehicles acquired prior to July 1, 2015 must be titled and registered within 30 days.

There is not a provision for extensions on the 45 day requirement. Interest and penalties will accrue on the motor vehicle excise tax. All fees are assessed from the purchase date regardless of when an applicant applies for title and registration.

Interest is at a rate of 1 percent or $5, whichever is greater, for the first month; and 1 percent per month thereafter on any application made after 45 days from the date of purchase. (Interest is not calculated on interest.) A one-time penalty equal to 10 percent of the tax or $10, whichever is greater, is automatically applied against any application made after 60 days from the purchase date.

South Dakota is a plate with owner state. This means that the license plates are retained by the owner. If you purchase a new vehicle, you will transfer the license plates from your old vehicle to your newly acquired vehicle. You can do this at your local county treasurer's office. Be sure to take your old plates with you to the county treasurer's office.

A seller’s permit allows the new owner to drive legally while waiting to apply for title. A seller's permit may be printed by the seller through the online Vehicle Registration & Plates portal or may also be obtained at a county treasurer's office. The seller's permit is valid for 45 days. The seller has 45 days to deliver title. If necessary, the buyer may purchase a 5 to 15-day permit from the county treasurer's office as per SDCL 32-5-8.3.

If you have titled and licensed your vehicles in another state, you will be granted reciprocity when you come to South Dakota and will not have to pay any additional tax if your state’s tax rate is above South Dakota’s 4% tax rate. If a state with no tax or a lower tax rate than South Dakota’s 4%, then you will need to pay the additional tax rate to match the 4%. You have 90 days from your date of arrival to title and license your vehicle in South Dakota.

You should know that your state may prohibit registering your vehicle in another state.

You will need your original out of state titles, a copy of your state driver license, social security number, and an Application for Title (MV-608). Take this paperwork to your local county treasurer’s office to complete registration process. They will be able to tell you the appropriate fees pertaining to that county.

In South Dakota an ATV MUST be titled. If purchased in South Dakota, an ATV is subject to the 4% motor vehicle excise tax. However, if purchased by an out of state business, you will need to show proof of tax paid to your local Department of Revenue office. 

You will need to complete a Drivers Privacy Protection Application (DPPA). Take a local county treasurer’s office or mail to SD Division of Motor Vehicles (address can be found in contact us area). You must qualify to receive this information with one of the following reasons: 

  1. For use by any government agency
  2. For any state authorized purpose relating to the operation of a motor vehicle, public safety or for use in connection with car safety, prevention of car theft, and promotion of driver safety
  3. For use by a business to verify the accuracy of personal information submitted to that business to prevent fraud or pursue legal remedies
  4. In connection with court, agency or self-regulatory body proceedings
  5. For use by insurers in connection with claims investigations, antifraud activities, rating or underwriting
  6. To notify vehicle owners that their vehicle has been towed or impounded
  7. For use by a licensed private investigative agencies or security services for any purpose by the DPPA

You'll start by visiting the online Vehicle Registration & Plates portal. Click the VIN CHECK icon, enter a vehicle identification number (VIN) and you will see if there is a lienholder on that vehicle.

You will need the Bill of Sale.

Log into the online Vehicle Registration & Plates portal, select the vehicle that was sold and choose report of sale in the dropdown menu.

People who engage in the business of selling vehicles, whether exclusively or in addition to another occupation, are required to have a motor vehicle dealer license.

Visit the vehicle dealer section of our page and apply.

ELT stands for Electronic Lien Title. When you have a lienholder on your vehicle loan, your title will remain in an electronic form only until the time your loan is paid off and the lienholder releases their interest in your vehicle. At that time a paper title will be printed and mailed to you. South Dakota has been an ELT state since October 2012.

When a title record is issued with a lien or a new lien is perfected, the provider supplies the lender with an electronic message of the lien perfection. When a lien is needed to be released, the lender would send an electronic lien release to the Motor Vehicle Division through the provider. Providers also supply other services for their lenders.

The ELT vendors provide several different options for your business, so we would suggest that you contact them directly to determine the costs that will be associated with your participation in the ELT program.

No, if the lender chooses to not use a provider, no notice is sent to the lender regarding any lien perfections.

If there is a current title document, the title along with the loan contract and $10.00 lien fee is submitted to the titled owner’s county treasurer’s office. The county will note the lien in the system and keep the title. If the title is already electronic, the loan contract and $10.00 fee is remitted to the county treasurer and lien is noted.

The lender receives no notification. The lender will be able to verify lien perfection by checking the VIN in the online Vehicle Registration & Plates portal.

If the title is already electronic, the loan contract and $10.00 fee is remitted to the owner’s local county treasurer’s office and the lien is noted.

See the Motor Vehicle page under the Businesses section of our website for more information.

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Motor Carrier Services

Questions and answers about International Registration Plan and SD trucking information.

The International Registration Plan (IRP) is a registration reciprocity agreement between the 59 contiguous United States and Canadian provinces that are members of the plan, which provides apportioned payments of registration fees, based on the total distance operated in participating jurisdictions. An IRP license allows a trucker to obtain a single license plate for operation in any member jurisdiction.

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Apportionable vehicles must be registered under IRP. The Plan defines an Apportionable vehicle as: any vehicle that is used or intended for use in two or more member jurisdictions and that is used for the transportation of persons for hire or designed, used, or maintained primarily for the transportation of property, and:

(i) has two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds (11,793.401 kilograms), or

(ii) has three or more axles, regardless of weight, or

(iii) Is used in combination, when the gross vehicle weight of such combination exceeds 26,000 pounds (11,793.401 kilograms).

Exceptions: Recreational vehicles, vehicles displaying restricted plates, or government-owned vehicles.

Optional: Trucks or truck tractors, or combinations of vehicles having a gross vehicle weight of 26,000 pounds (11,793.401 kilograms), or less.

Learn more in the South Dakota IRP Manual (PDF).

Please contact our office or sdmotorcarrier@state.sd.us for a new account packet to be mailed or emailed to you. You can also obtain the information on SDtruckinfo.com.

South Dakota offers staggered registration months for IRP renewals. There are 4 different months renewals take place. When your account is set up we will determine which of the renewal months you will have. The months to file are February, May, August and November. Once your renewal month is established it will be the same time each year. We will send out a renewal packet to you about 45 days before the renewal is due.

After your first year of licensing, the Division of Motor Vehicles will send you a Renewal Application and Vehicle Information form at least 45 days before the expiration deadline. The Renewal form will list your licensed vehicles and all the pertinent information about those vehicles.

Your license will NOT be renewed if your DOT number is out of service, you are delinquent in filing your tax returns or if you owe any taxes, owe on an audit, or have a delinquent IFTA account.

If you do not pay your renewal on time the current tags will expire and you will not able to conduct business until you receive your new registration and tags. Keep in mind there are no temporaries allowed on renewals.

You can do this by contacting the Prorate office in writing with your request. If you have online access you are able to complete the request on the website. Once the request has been processed you will be able to make a payment and your credentials will be mailed to you.

Any time a change occurs in the name of your account or in the ownership of the business (corporate officers, partners or owners}, a new "Ownership Information Form" must be completed. This form must be completed in its entirety; even if there have been no changes in ownership from what was reported previously. A written statement must also be completed for a change in the business name.

If you have had a change of operation, prior written approval must be received from the division before any carrier will be allowed to use the estimated distance. Send your written request explaining the change to the Office of Prorate and Commercial Licensing.

For more information on IRP, contact us at sdmotorcarrier.state.sd.us. You can also find more info at www.sdtruckinfo.com or www.irponline.org.

The Unified Carrier Registration (UCR) Plan and Agreement are part of a Federally-mandated, state-administered program that went into effect September 10, 2007. Under this program, States collect fees from motor carriers, motor private carriers, freight forwarders, brokers and leasing companies, based on the number of qualifying commercial motor vehicles (CMVs) in their fleets.

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If you operate a tractor, truck, or bus in interstate or international commerce, the registration requirements of the Unified Carrier Registration Agreement (UCR) apply to your business. This requirement also includes companies operating as brokers, freight forwarders, or leasing companies that are not combined with a motor carrier entity and make arrangements for the transportation of cargo and goods in interstate or international commerce.

Motor carriers operating only as private motor carriers of passengers are not required to register and pay fees under UCR. Commercial Motor Vehicle: A “commercial motor vehicle” is a self-propelled vehicle used on the highways in commerce principally to transport passengers or cargo, if the vehicle:

  1. has a gross vehicle weight rating or gross vehicle weight of at least 10,001 pounds, whichever is greater;
  2. is designed to transport 10 or more passengers, (including the driver); or
  3. is used in transporting hazardous materials in a quantity requiring placarding.

See the Motor Carrier Services page under the Business Motor Vehicle section of our website for more information.

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Business Taxes

See what others are asking the Department of Revenue.

Licensed businesses report use tax liability on line 2 of their sales tax return or line 6 of their contractor's excise tax return. Additional city use tax due should be included with city sales taxable receipts. 

Individuals who wish to file a one-time use tax payment should complete the Use Tax Form and mail it with the payment of tax due to the nearest revenue office listed on the form. Learn more in the Tax Fact for Business Use Tax (PDF).

Information regarding licenses and permits can be found on the online Filing and Tax Payment portal.

A separate license is required for each type of business and for each location in the case of multiple sites.

There is no threshold to reach before a license is needed; if you are operating a taxable business, a license is needed.

If you are conducting business in South Dakota you need a license even if you do not have a physical location.

If you have nexus then all your sales in South Dakota are taxable (including online and catalog sales) and you must be licensed with the Department of Revenue.

Nexus is created through use of *sales representatives, service representatives, delivery trucks, contracts for realty improvements.

*This list is not all inclusive. If you would like a determination regarding nexus please contact the department at 1 (800) 829-9188.

Sturgis Rally vendors must register here. You do not need a permanent sales tax license if this is the only event you are selling at in South Dakota.

If you are selling at three or less events per year you do not need to obtain a permanent sales tax license. The organizer of the event should provide you with a Special Event Tax Return, which will be returned to the local revenue office listed on the form. Please call the local revenue office in which the event is held if you do not receive a Special Event Sales Tax Return.

Vendors that continuously attend events in South Dakota (more than 3 per year) or make sales outside of events should apply for a sales tax license.

Information regarding Federal Employer Identification Numbers can be found by visiting www.irs.gov.

Yes. All returns due on your license must be filed by the due date regardless of the tax liability. If a return is filed late, even if there is no tax due, it may be subject to a $10 minimum penalty.

Past due returns and payments can be made online through the online Filing and Tax Payment portal. This system will automatically calculate interest and penalty for you.

If you do not have an account through on the online filing and tax payment portal, you can contact the department at 1 (800) 829-9188 for the return forms and assistance with calculating interest and penalty.

Amended returns can be processed online through DOR Online Services.

If you do not have an online filing account through the online Filing and Tax Payment portal, you can contact the department at 1 (800) 829-9188 for the necessary forms.

Cities can impose a general sales tax rate of up to 2%. This is in addition to the State's 4.5% sales tax rate. Cities may also impose an additional 1%, over and above their general rate, for any or all of the following:

  • Lodging
  • Alcohol
  • Eating Establishments
  • Admissions

Additional information on this tax can be found on page 9 of the Municipal Tax Guide (PDF).

Information regarding gross receipts can be found in the Gross Receipts Tax Fact (PDF).

Use DOR online services to pay online.

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All tax collected in a Special Jurisdiction is reported on the state tax return using the code assigned to that Special Jurisdiction. The tax remitted is then distributed between the State and Tribal Governments based on the tax collection agreements.

Some cities located in Special Jurisdictions impose municipal sales and use taxes that are reported in addition to the Special Jurisdiction tax. For a list of these cities, please refer to our Tribal publication (PDF).

See the Taxes page under the Businesses section of our website for more information.

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Cigarette & Tobacco Taxes

See what others are asking about cigarette and tobacco taxes.

Cigarette taxes are paid by the distributors when they purchase the stamps that are found on each pack of cigarettes sold in South Dakota. The stamps are required to be placed on each pack of cigarettes prior to the sale to a retailer.

Rate:
  • $1.53 per pack of 20 cigarettes
  • $1.92 per pack of 25 cigarettes

The Other Tobacco Product Tax (OTP) is paid by wholesalers and distributors when they ship or deliver the products to a South Dakota retailer. This tax applies to cigars, snuff, chewing tobacco, and any other tobacco product except for cigarettes.

Rate:
  • 35% of the wholesale purchase price

Both cigarettes and other tobacco products are subject to the 4.5% state sales tax rate plus the general municipal sales tax rates when sold at retail.

Of the taxes collected, the first $30 million is deposited into the State General Fund. The next $5 million goes to the Tobacco Prevention & Reduction Trust Fund. Any additional funds are then deposited into the State General Fund.

See the Cigarette & Tobacco page under the Business Taxes section of our website for more information.

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Contractor's Excise Tax

See what others are asking the Department of Revenue about Contractor's Excise Tax.

Contractors do have to report the value of material furnished by the owner of the construction project, except for qualified utility projects. The fair market value of the owner-furnished material includes sales or use tax on the material.

Contractors also owe state and applicable municipal use tax on all material furnished for a construction project if they do not have documentation showing sales or use tax was paid. Documentation may include a copy of the invoice showing tax or a written statement from the owner that sales or use tax was paid. Contractors will owe use tax on material furnished by a government or other sales tax exempt entity because the government will not have paid sales tax at the time of purchase. Contractor's excise tax and use tax due on owner-furnished material is reported during the reporting period the material is furnished for the contractor’s use.

A person who owns land and builds with the intent of selling the building once it is complete is an operative (speculative) builder and is a prime contractor. This includes new construction or remodeling of existing structures.

This person must have a contractor's excise tax license whether they do the construction themselves or hire someone else. More information is available in the Speculative Builders and the $100,000 Rule Tax Fact (PDF).

Most floor covering sales and installations are subject to sales or use tax, not contractor's excise tax. All other types of flooring, such as ceramic tile, terrazzo work, and epoxy flooring are subject to contractor's excise tax. More information is available in the Flooring Tax Fact (PDF).

See the Contractor's Excise page under the Business Taxes section of our website for more information.

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Motor Fuel Taxes

The most popular questions about the motor fuel tax system.

Type FTA Product Code Price
Gasoline 065 .28
Natural Gasoline 061 .28
Undyed Diesel Fuel 160 .28
Liquid Petroleum Gas (LPG) 054 .20
Ehtyl Alcohol 123 .14
Methyl Alcohol 243 .14
Compressed Natural Gas 224 .10
Aviation Gas (AVGAS) 125 .06
Jet Fuel 130 .04
Tank Inspection Fee   .02
  • Depending on what the dyed fuel is being used for will determine the tax rate that is paid.
  • State Sales Tax plus applicable municipal sales tax applies to the selling price of dyed fuel when it is. Dyed fuels subject to sales tax are:
    • 072 Dyed Kerosene
    • 171 Dyed Biodiesel Blends
    • 228 Dyed Diesel Fuel
    • 290 Dyed Biodiesel
  • Dyed Diesel may be purchased tax exempt if it is for Agriculture use.
  • Dyed diesel is sales taxable for use other than agriculture.

Both state and federal law require that most owners of petroleum storage tanks be able to demonstrate financial responsibility for pollution cleanup and third-party liability. The United States Environmental Protection Agency (EPA) has approved the South Dakota Petroleum Release Compensation Fund (PRCF) as an acceptable mechanism for tank owners to demonstrate financial responsibility for corrective action and third-party compensation. PRCF revenues are generated by a two cents per gallon tank inspection fee on petroleum products received, shipped and stored in the state. This fund is used for the clean-up of petroleum spills. Please refer to SDCL 34A-13-20 and Administrative Rule 74:32:02:01 for further information about the Tank Inspection Fee.

  • There are a number of motor fuel licenses: Terminal Operator, Supplier, Importer/Exporter, Transporter, Bulk Plant Operator, Ethanol Producer, Blender, Marketer, Tribal Marketer, CNG Vendor, LNG Vendor, LPG Vendor, LPG User, and Highway Contractor. Depending on the type of business you are conducting will determine what licenses you will need for your business.
  • Each license grants certain privileges and carries specific responsibilities. An individual or business may hold one or several licenses depending on the business transacted. For more information regarding each license type please refer to the Licenses-Tax Returns section of the Motor Fuel Manual.

You may complete an online application through the online Filing and Tax Payment Portal.

No fees are charged for Motor Fuel licenses and there are no bonding requirements (except for individuals who are delinquent in reporting and remitting fuel tax, and to reinstate a revoked license).

The secretary may refuse to issue or renew a license for any of the following reason:

  • The application is filed by a person whose license has been canceled for cause by the Secretary;
  • The applicant has made false or misleading statements in the application;
  • The application is filed by a person as a subterfuge for another person whose license has been canceled for cause by the Secretary;
  • At the time of application for license renewal, the person is found to have been delinquent in the filing of tax returns or the payment of taxes two or more times during the preceding license year; or
  • The applicant was convicted of a crime involving fuel tax or owes fuel tax, penalty, or interest to South Dakota or another state.

You must notify the Department of Revenue when your business has any changes to its name, address, contact information. You can notify the department by sending a letter signed by an owner or officer we have on file for your company.

  • In situations where your business changes ownership please contact the Department of Revenue for information on what to do.
    • Please call Alyssa Hudecek at (605) 773-8178.
    • If your business ceases operating you may either cancel your licenses online or notify the Department of Revenue by completing the Request to Cancel Motor Fuel License(s) form or by sending a letter signed by an owner or officer we have on file for your company.
    • If a business changes its name, address, or contact officer a written notice must be submitted to the Department with the updated information.

All records must be preserved for the current year and the three preceding calendar years.

Yes, South Dakota motor fuel tax returns are due for every tax period, even if you did not have any activity during that period.

The filing or payment is due the next business day when a filing or payment due date falls on a Saturday, Sunday, or legal holiday.

Date Filing
10/21/2019 September - Return Due Date
11/20/2019 October - Return Due Date
12/20/2019 November - Return Due Date
02/21/2020 December - Return Due Date

Yes, gallons need to be rounded to the nearest whole gallon. For example if 125.78 gallons of alcohol were sold you would round the number to 126.

The following are exempt from fuel excise tax:

  • Motor fuel or undyed special fuel removed from a terminal in this state at the rack by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft.
  • Motor fuel or undyed special fuel imported into this state by the federal government or defense supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft.
  • Trans-mix removed from a terminal in this state at the rack by the terminal operator and transferred to another terminal, or to a licensed supplier for refinement and re-introduction into the pipeline system.
  • Undyed special fuel removed from a terminal in this state at the rack delivered directly into a railroad locomotive if the railroad company is also the supplier.
  • Motor fuel or undyed special fuel removed from a terminal in this state by an electrical power company of cooperative and directly used for the generation of electricity.
  • Motor fuel or special fuel transfers in bulk by pipeline into a terminal or in bulk by pipeline within a terminal. This subdivision does not apply to any transfers for ethyl alcohol or methyl alcohol into a terminal or within a terminal. The subsequent removal of the fuel from the terminal is not exempt from tax.

Any business or person may collect a refund of fuel excise taxes paid when undyed fuel that is accidentally mixed with clear fuel. However, to qualify for this refund, the amount of undyed fuel accidentally mixed must exceed 500 gallons. The claimant must notify the Department of Revenue within five days of the accidental mixture and complete the Affidavit of Accidental Mixing of Undyed Fuel with Dyed Fuel.

See the Motor Fuel page under the Business Taxes section of our website for more information.

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Property Taxes

Useful questions and answers for business property owners.

Learn the steps to take to appeal the valuation of your property when you download the Appeal Process Guide for the Property Owner (PDF).

Only the County Board of Equalization has the authority to hear appeals on property classifications. For more information, download the Appeal Process Guide for the Property Owner (PDF).

Download the Assessment Freeze for the Elderly and Disabled form (PDF) or obtain an application form from your local County Treasurers office. Your local County Treasurers office will assist you with any questions you may have about the form. Complete the form and return it to your local County Treasurer on or before April 1 of the current year. For more information, view the Assessment Freeze Brochure (PDF).

Download the application for paraplegic or paraplegic veteran form (PDF) or obtain an application form from your local County Treasurers office. Your local county treasurers office will assist you with any questions you may have about the form. Complete the form and return it to your local county treasurer on or before April 1 of the current year.

For questions on a specific property, you will need to contact your local County Director of Equalization. For general property tax questions, you can call the Department of Revenue at (605) 773-3311 or email us at proptaxin@state.sd.us.

Owner-occupied property is property that is lived in by the owner. For example, a mobile home would qualify for the tax credit if the person who lives in it is also the owner.

To apply, Complete Certification of Owner-Occupied Dwelling then submit it to your County Director of Equalization office by March 15 of the current year.

See the Property Taxes page under the Business Taxes section of our website for more information.

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Sturgis Motorcycle Rally Taxes

See what other vendors are asking about the Sturgis Motor Cycle Rally.

ALL concessionaires must obtain a temporary SD sales tax license for each business location, including Sturgis, Rapid City, Spearfish, Custer or any other cities in the Black Hills area. This also includes locations outside of city limits. Under no circumstances will any vendor be allowed to make any sales before being licensed.

To obtain the temporary license in advance of the rally contact the Rapid City office of the SD Department of Revenue at (605) 394-2332 or complete the application here. If you do not wish to obtain the license in advance you may contact The Department of Revenue at Sturgis City Hall, 1040 2nd St. Suite 103, beginning the week before the rally between the hours of 9 a.m. and 3 p.m.

No, if you are in a temporary location, even if you have a permanent SD license, you must obtain a temporary license and pay your taxes to the Department of Revenue at Sturgis City Hall during the rally.

Yes, all vendors need to display a temporary license card whether they owe tax or not. Vendors selling or displaying motorcycles, trailers, or other vehicles also need to obtain a Temporary Motor Vehicle Dealer permit. Some restrictions apply and there is a fee for this permit. Please see the Application for Temporary Manufacturer, Customizer or Dealer Special Event.

There is no cost for a license, but all new concessionaires and concessionaires with poor reporting histories will be required to post a bond before being licensed to sell merchandise, food or services at the rally. Bond amounts are at least $500 depending on the past history of the business. The department reserves the right to require a bond from any vendor.

Yes, once you have paid all of your taxes at the rally the bond is refunded as long as you return the bond receipt.

No. You must pay your taxes according to the filing schedule. Bond is held as a deposit and will be mailed back to you when the rally has ended and your final sales tax return has been filed and proper sales tax has been paid.

Taxes are to be paid directly to the Department of Revenue at Sturgis City Hall during the week of the rally. If you are located in Rapid City or any city in the Southern Black Hills other arrangements may be made by the Department to pay the taxes.

No, vendors are required to pay according to a schedule of collection days. If they leave early they are to pay their final taxes before they leave. The bond is not refunded until the final taxes are paid.

Items or Services (not including food):

  • Sturgis, Deadwood, Lead, Spearfish, Custer, Hill City, Whitewood, Keystone: 8.0%, Food is 9.0%.
  • Rapid City: 8.0%, Food is 9.0%
  • Hot Springs: 8.0%, Food is 9.0%
  • Belle Fourche: 8.0%, Food is 9.0%
  • Newell: 8.0% for both food & other items

If your business is located outside of city limits the rate is 6.0% for both food and general items and services.

These tax rates are effective as of June 1, 2016.

No, one license for EACH location is required. But only one bond will be required.

Inventory records, a daily cash sheet, cash register tapes, credit card receipts, bank deposit slips, purchase invoices, sales receipts and supplier lists. Revenue auditors may stop at your location to review your records.

SDCL 10-45-88 states that temporary vendors operating in South Dakota may be subjected to reviews without notice and shall have all records available at all times for review. The records that shall be available at all times include sales receipts, credit card receipts, cash register tapes, inventory sheets, and invoices from suppliers.

Failure to maintain records is a Class 1 misdemeanor and can result in the immediate revocation of the temporary license.

See the Sturgis Motorcycle Rally page under the Businesses section of our website for more information.

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