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Taxes

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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

How Do I File?

Use our handy online services for fast, efficient filing of 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
January February 20, 2019 February 21, 2019 February 25, 2019
February March 20, 2019 March 21, 2019 March 25, 2019
March April 22, 2019 April 23, 2019 April 25, 2019
April May 20, 2019 May 23, 2019 May 28, 2019
May June 20, 2019 June 21, 2019 June 25, 2019
June July 22, 2019 July 23, 2019 July 25, 2019
July August 20, 2019 August 22, 2019 August 26, 2019
August September 20, 2019 September 23, 2019 September 25, 2019
September October 20, 2019 October 21, 2019 October 25, 2019
October November 20, 2019 November 21, 2019 November 25, 2019
November December 20, 2019 December 23, 2019 December 26, 2019
December January 21, 2020 January 23, 2020 January 27, 2020

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


911 emergency surcharge
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
bingo and raffles

Bingo & Raffles

Raffles and bingos are allowed in South Dakota under special circumstances. Companies that sell bingo and lottery equipment and supplies are required to be licensed and file when sales are made into South Dakota.

Learn More About Bingo & Raffles
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

Find information on contractor’s excise tax, apply for a tax license and pay the contractor’s excise tax.

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.