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Businesses

Due to the Governor’s executive order, our offices will be closed until May 31st. Our staff is available via live chat or at 800-829-9188 to answer your questions.

Taxes

Business Owners Smiling


 

Quick Navigation

Business Tax Information
Tax Clearance Certificate
How Do I File?
Business Tax Filing Dates

 


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 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
Dec 2019

Jan 21, 2020

Jan 23, 2020 Jan 27, 2020
Jan 2020 Feb 20, 2020 Feb 21, 2020 Feb 25, 2020
Feb 2020 Mar 20, 2020 Mar 23, 2020 Mar 25, 2020
Mar 2020 Apr 20, 2020 Apr 23, 2020 Apr 27, 2020
Apr 2020 May 20, 2020 May 21, 2020 May 26, 2020
May 2020 Jun 22, 2020 Jun 23, 2020 Jun 25, 2020
Jun 2020 Jul 20, 2020 Jul 23, 2020 Jul 27, 2020
Jul 2020 Aug 20, 2020 Aug 21, 2020 Aug 25, 2020
Aug 2020 Sep 21, 2020 Sep 23, 2020 Sep 25, 2020
Sep 2020 Oct 20, 2020 Oct 22, 2020 Oct 26, 2020
Oct 2020 Nov 20, 2020 Nov 23, 2020 Nov 25, 2020
Nov 2020 Dec 21, 2020 Dec 23, 2020

Dec 28, 2020

Dec 2020 Jan 20, 2021 Jan 21, 2021

Jan 25, 2021


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

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.