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Businesses

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Precious Metal & Energy Mineral Severance Taxes & Conservation Tax

The Business Tax Division is responsible for the precious metal and energy mineral severance tax.

 

Precious Metals Tax

Report the quantity of metals extracted or produced during the calendar year and the gross yield expressed in dollar and cents. You can File Annually (PDF) or File Quarterly.

 

Energy Mineral Severance Tax & Conservation Tax

Report the taxable value of quantity of mineral extracted or produced.

File Now

 

Applicable Online Tax Forms

Laws & Regulations

Laws and regulations regarding the collection of precious metal & energy mineral and conservation tax in South Dakota.

Record Keeping

Record keeping is a responsibility of those paying a severance or conservation tax. Keeping accurate and complete records makes filling out tax returns and other reports easier. It also helps us correctly determine your tax liabilities during an audit.