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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 2022 | Jan 20, 2023 | Jan 23, 2023 |
Jan 25, 2023 |
| Jan 2023 | Feb 21, 2023 | Feb 23, 2023 |
Feb 27, 2023 |
| Feb 2023 | Mar 20, 2023 | Mar 23, 2023 |
Mar 27, 2023 |
| Mar 2023 | Apr 20, 2023 | Apr 21, 2023 |
Apr 25, 2023 |
| Apr 2023 | May 22, 2023 | May 23, 2023 |
May 25, 2023 |
| May 2023 | Jun 20, 2023 | Jun 22, 2023 |
Jun 26, 2023 |
| Jun 2023 | Jul 20, 2023 | Jul 21, 2023 |
Jul 25, 2023 |
| Jul 2023 | Aug 21, 2023 | Aug 23, 2023 |
Aug 25, 2023 |
| Aug 2023 | Sep 20, 2023 | Sep 21, 2023 |
Sep 25, 2023 |
| Sep 2023 | Oct 20, 2023 | Oct 23, 2023 |
Oct 25, 2023 |
| Oct 2023 | Nov 20, 2023 | Nov 21, 2023 | Nov 27, 2023 |
| Nov 2023 | Dec 20, 2023 | Dec 21, 2023 | Dec 26, 2023 |
| Dec 2023 | Jan 22, 2024 | Jan 23, 2024 | Jan 25, 2024 |
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 | 07/17 |
| Accountants | 07/23 |
| Advertising Agencies | 07/23 |
| Agricultural Land Productivity Formula | 07/21 |
| 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 | 07/23 |
| Auctioneers, Auction Clerks & Auction Services | 07/23 |
| 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 | 07/23 |
| 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 | 07/23 |
| Flooring | 07/23 |
| Food Stamps & WIC Purchases | 07/23 |
| Franchise Operations | 07/23 |
| Funeral Services | 07/23 |
| Garbage/Solid Waste | 07/23 |
| Gravel | 07/23 |
| 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 | 07/23 |
| 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 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 | 12/17 |
| 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 | 07/23 |
| School Capital Outlay | 02/22 |
| Self Contractors | 07/23 |
| Special Alcohol Licenses | 01/19 |
| Special Events | 07/23 |
| Speculative Builders and the $100,000 Rule | 07/23 |
| 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 | 07/20 |
| Taxidermists | 07/23 |
| Telecommunication Services | 07/23 |
| Title & Abstract Companies | 07/23 |
| Tourism Tax | 07/23 |
| Tribal | 07/23 |
| Universities | 07/23 |
| Use Tax, Businesses | 07/23 |
| Use Tax, Individuals | 07/23 |
| Veterinarians and Animal Specialties | 07/23 |