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Business Tax Information
Tax Clearance Certificate
How Do I File?
Business Tax Filing Dates
Top 100 Delinquent Report
Corporate Income Tax
Tax Facts
Business Tax Information
Find a variety of tools and services to help you file, pay, and navigate South Dakota tax laws and regulations.
Tax Clearance Certificate
Businesses who would like to apply for reinstatement with the Secretary of State’s office must first receive a tax clearance certificate from the Department of Revenue. Please complete the following form and submit it to our office for review. Once approved we will automatically forward it to the Secretary of State’s office on your behalf.
Tax Clearance Certificate Form
How Do I File?
Use our handy online services and Forms/Resource pages for fast, efficient filing of DOR tax forms.
Business Tax Filing Dates
Returns filed electronically need to be filed by the 20th of each month following the reporting period regardless of amount due. Payments are due the 25th of each month. When a filing or payment due date falls on a Saturday, Sunday, or legal holiday, the filing or payment is due the next business day. Penalties and interest apply to late returns or payments. Returns must be filed even if no amounts are due.
Returns filed on a paper form must be filed and paid by the 20th of each month following the reporting period, regardless of the amount due.
| Return Period | Return Due Date | Last Day to Submit ACH Debit Payment | Payment Due Date |
|---|---|---|---|
| Dec 2023 | Jan 22, 2024 | Jan 23, 2024 |
Jan 25, 2024 |
| Jan 2024 | Feb 20, 2024 | Feb 22, 2024 |
Feb 26, 2024 |
| Feb 2024 | Mar 20, 2024 | Mar 21, 2024 |
Mar 26, 2024 |
| Mar 2024 | Apr 22, 2024 | Apr 23, 2024 |
Apr 25, 2024 |
| Apr 2024 | May 20, 2024 | May 23, 2024 |
May 28, 2024 |
| May 2024 | Jun 20, 2024 | Jun 21, 2024 |
Jun 25, 2024 |
| Jun 2024 | Jul 22, 2024 | Jul 23, 2024 |
Jul 25, 2024 |
| Jul 2024 | Aug 20, 2024 | Aug 22, 2024 |
Aug 26, 2024 |
| Aug 2024 | Sep 20, 2024 | Sep 23, 2024 |
Sep 25, 2024 |
| Sep 2024 | Oct 21, 2024 | Oct 23, 2024 |
Oct 25, 2024 |
| Oct 2024 | Nov 20, 2024 | Nov 21, 2024 | Nov 25, 2024 |
| Nov 2024 | Dec 20, 2024 | Dec 23, 2024 | Dec 26, 2024 |
| Dec 2024 | Jan 21, 2025 | Jan 23, 2024 | Jan 27, 2025 |
Top 100 Delinquent Report
The following report is a list of Business Tax delinquent taxpayers. A lien has been filed against all taxpayers listed. Names are removed within 10 days of payment in full. This report will be updated on a weekly basis.
Corporate Income Tax
South Dakota does not impose a corporate income tax. If you have questions regarding your federal tax return, please contact the Internal Revenue Service (IRS) at (800)829-1040 or visit their website at https://www.irs.gov/.
Tax Facts
The purpose of a Tax Fact is to provide general guidelines on how tax applies to each business activity below. The information contained in each Tax Fact sheet is current as of the date of publication.
| Tax Fact | Date Updated |
|---|---|
| 911 Emergency Surcharge | 07/24 |
| Accountants | 07/23 |
| Advertising Agencies | 07/23 |
| Agricultural Land Productivity Formula | 07/24 |
| Agriculture Products | 07/23 |
| Agriculture Services | 07/23 |
| Alcoholic Beverage Sampling | 08/17 |
| Alcoholic Beverage Shelf Stocking | 07/20 |
| Amusement Devices | 07/23 |
| Architects, Engineers, and Surveyors | 07/23 |
| Attorneys | 10/23 |
| Auctioneers, Auction Clerks & Auction Services | 07/24 |
| Audits | 07/15 |
| Bars & Restaurants | 07/23 |
| Beauty Salons & Barber Shops | 07/23 |
| Boat Sales, Purchases, Rentals, Repair, and Services | 07/23 |
| Boat Titling and Registration | 07/23 |
| Campaign Taxes | 07/23 |
| Churches | 07/23 |
| Communications Equipment - Installation & Repair | 06/16 |
| County Governments | 07/23 |
| Tax Fact | Date Updated |
|---|---|
| Delivery Charges | 07/23 |
| Dentists | 07/23 |
| Direct Mail | 07/23 |
| Direct Sellers | 07/23 |
| Drop Shipments | 09/23 |
| Entertainers | 07/23 |
| Exempt Entities | 10/23 |
| Exemption Certificate | 07/23 |
| Farm Machinery, Attachment Units, and Irrigation Equipment | 07/23 |
| Farmers Use Tax | 07/23 |
| Financial Institutions | 07/23 |
| Fishing & Hunting Services | 04/24 |
| Flooring | 07/23 |
| Food Stamps & WIC Purchases | 07/23 |
| Franchise Operations | 07/23 |
| Funeral Services | 07/23 |
| Garbage/Solid Waste | 07/23 |
| Gravel | 03/24 |
| Gross Receipts | 07/23 |
| Health Services, Drugs, and Medical Devices | 07/23 |
| Hotels, Motels and Campgrounds | 07/23 |
| Tax Fact | Date Updated |
|---|---|
| Internet | 07/23 |
| Internet Tax Freedom Act (ITFA) | 12/19 |
| Investigative Services Bureau | 02/17 |
| Landscaping & Lawn Care | 06/24 |
| Lease and Rental | 07/23 |
| License Requirements for Sales, Use & Contractor's Excise Tax | 07/23 |
| Lodging - Government Exemptions | 07/23 |
| Manufacturing | 07/23 |
| Manufactured and Modular Homes | 07/23 |
| Marketplace | 07/23 |
| Metal Mining | 07/23 |
| Motor Vehicle Lease & Rentals | 08/24 |
| Motor Vehicles Sales and Purchases |
07/23 |
| Motor Vehicle Repair & Services | 07/23 |
| Municipalities | 07/23 |
| Tax Fact | Date Updated |
|---|---|
| Nonprofit Hospitals | 07/23 |
| Oil & Gas Field Services | 07/23 |
| Owner Occupied | 12/22 |
| Photographers | 07/23 |
| Prepared Food | 07/23 |
| Products Transferred Electronically | 07/23 |
| Professional Employer Organization - Request for Approval | 03/24 |
| Printers & Newspapers | 07/23 |
| Property Tax 101 | 07/21 |
| Property Tax Discretionary Formula | 08/22 |
| Qualified Utilities | 07/23 |
| Real Estate | 07/23 |
| Realty Improvements for Exempt Entities | 07/23 |
| Relief Agencies | 07/23 |
| Remote Seller Bulletin | 07/23 |
| Renewable Energy Facility | 10/22 |
| Rodeo & Rodeo-Related Activities | 07/23 |
| Schools | 10/23 |
| School Capital Outlay | 03/24 |
| Self Contractors | 07/23 |
| Special Alcohol Licenses | 01/19 |
| Special Events | 07/23 |
| Speculative Builders and the $100,000 Rule | 04/24 |
| South Dakota's Tax Refund and Tax Delay Payment Programs | 07/23 |
| State Water Resources Management Systems | 07/23 |
| Storage and Warehousing | 07/23 |
| Tax Fact | Date Updated |
|---|---|
| Tax Increment Financing | 07/24 |
| Taxidermists | 07/23 |
| Telecommunication Services | 07/24 |
| Title & Abstract Companies | 07/23 |
| Tourism Tax | 06/24 |
| Tribal | 07/23 |
| Universities | 10/23 |
| Use Tax, Businesses | 07/23 |
| Use Tax, Individuals | 07/23 |
| Veterinarians and Animal Specialties | 10/23 |