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Taxes

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Quick Navigation

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.

Taxpayer Bill of Rights

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. 

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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.

Get Started by Tax Type


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alcohol

Alcohol

South Dakota businesses can file and pay their taxes and purchase necessary alcohol licenses on this page.

Learn More About Alcohol
amusement machines

Amusement Machines

Find information on registering amusement machines that will be operated in South Dakota and obtain the necessary decals.

Learn More About Amusement Machines
bank franchise tax

Bank Franchise Tax

Find information on the bank franchise tax and file your bank franchise return and pay your tax liability.

Learn More About Bank Franchise Tax
cigarette/tobacco

Cigarette & Tobacco

Find information on which cigarettes are allowed to be sold in South Dakota. Order stamps, pay excise tax, find retailer information and report sales of tobacco products to businesses located within special jurisdictions.

Learn More About Cigarette & Tobacco
coin-operated washers and dryers

Coin Operated Washers & Dryers

Apply for annual registration of coin operated washers & dryers.

Learn More About Coin Operated Washers & Dryers
contractors excise tax

Contractor's Excise Tax

Contractors can find excise tax information, guides and resources with the South Dakota Department of Revenue.

Learn More About Contractor's Excise Tax
motor fuel

Motor Fuel

Find information on motor fuel taxes and licensing, apply for a tax license, and file and pay your motor fuel excise taxes.

Learn More About Motor Fuel
municipal tax

Municipal Tax

Find local municipal sales and use tax rates.

Learn More About Municipal Tax
precious metals

Precious Metal & Energy Mineral Severance Taxes & Conservation Tax

File your precious metal tax returns or energy minerals severance tax & conservation tax tax return.

Learn More About Precious Metal & Energy Mineral Severance Taxes & Conservation Tax
property tax

Property Tax

Learn more about South Dakota property taxes.

Learn More About Property Tax
sales and use tax

Sales & Use Tax

Find laws, regulations and general information on South Dakota sales and use tax.

Learn More About Sales & Use Tax
tourism tax

Tourism Tax

The tourism tax is an additional tax on certain lodging and amusement services. The tax revenues collected are used for tourism promotion.

Learn More About Tourism Tax

Business Tax Education

Find out more about the business education services our Department offers. In addition to specialized training opportunities, our office provides regular classes on sales, use and contractor’s excise tax.

Tax License Application

Our application is available for Alcohol, Contractor’s Excise, Manufacturer, Sales, Use, Wholesaler, Motor Fuel and Lottery licenses.