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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.

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Precious Metals Tax

Energy Mineral Severance Tax & Conservation Tax

Applicable Tax Online Forms

Precious Metals Tax

Report the quantity of metals extracted or produced during the calendar year and the gross yield expressed in dollar and cents.

Energy Mineral Severance Tax & Conservation Tax

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

Precious Metals Tax - Annual Return Form 1786

https://sddor.seamlessdocs.com/f/1786

Precious Metals Tax - Quarterly Estimate Form 2014

https://sddor.seamlessdocs.com/f/2014

See All Precious Metal & Energy Mineral Severance Taxes & Conservation Tax Online Forms

Laws & Regulations

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

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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.

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