Skip to main content

Individuals

Welcome to the new DOR.SD.GOV. We launched a new website to better serve our customers and partners. Take a look around and see what's new!

Individual FAQs

You’ve got questions; we’ve got answers. See what others are asking SD DOR.

Woman Working at Home

Gaming

Information about the South Dakota Commission on Gaming, laws, regulations and the seven types of gaming licenses issued to the general public.

Deadwood, South Dakota is located approximately 60 miles from Mt. Rushmore on scenic route 385.

Blackjack, craps, keno, poker, roulette and slot machines.

$1,000.

Nine (9) percent gaming tax on the adjusted gross proceeds of gaming allowed by SDCL 42-7B-28 & 28.1. In addition to other fees imposed, there is also a license stamp fee upon each card game or slot machine located on a licensed premise. The annual fee for this stamp is two thousand dollars. SDCL 42-7B-23.

There is Native American gaming in South Dakota at the following locations:

  • Dakota Sioux Casino, Watertown, South Dakota
  • Dakota Connection, Sisseton, South Dakota
  • Fort Randall Casino, Wagner, South Dakota
  • Royal River Casino, Flandreau, South Dakota
  • Lode Star Casino, Ft Thompson, South Dakota
  • Golden Buffalo Casino, Lower Brule, South Dakota
  • Rosebud Casino, Mission, South Dakota
  • Prairie Wind Casino, Pine Ridge, South Dakota
  • Grand River Casino, Mobridge, South Dakota

The same games that are offered in Deadwood, SD.

Yes; Triple Crown Casino, North Sioux City, SD.

Live horse racing is offered in the spring of each year at both the Stanley County Fairgrounds, Ft. Pierre, South Dakota and also the Brown County Fairgrounds, Aberdeen, South Dakota.

You must be at least 21 years of age for wagering in the casinos in Deadwood and at the tribal casinos. You must be at least 18 years of age for wagering at simulcast locations and live horse racing events.

The State of South Dakota participates in the South Dakota Council on Problem Gambling which is located in Sioux Falls, South Dakota. The toll free number is 1 (888) 781-HELP(4357). Calls are referred to Gamblers Anonymous groups near their home town.

See the Gaming page under the Individuals section of our website for more information.

Read More

Lottery

Everything you need to know about games, licensing and beneficiaries of the South Dakota Lottery.

South Dakota State law requires players to be at least 18 years old for online or scratch ticket purchases. You must be 21 years old to play video lottery. See Law SDCL 42-7A-48.

State laws and regulations do not permit the sale of tickets by mail, phone or internet. Also, federal laws and regulations may restrict such sales. You must buy your tickets from a licensed South Dakota Retailer.

The lottery is required by the IRS to withhold 24% from prizes of more than $5000. When you claim prize amounts of $600 - $4999 we will provide you with a W-2G when you pick up your prize. The state of South Dakota does not tax lottery winnings.

There are a few options to choose from such as Facebook, Twitter and the Players Club. Like the SD Lottery page on Facebook and then hover your cursor over the “like” button and click “Get Notifications” from the drop-down menu. Once you log in or create your Twitter account please search @sdlottery, choose the page and click the “Follow” button. We also welcome you to join the Players Club.

You can remain anonymous on any amount won from a scratch ticket game. Jackpots for online games are required to be public knowledge. Play It Again winners are also public knowledge.

The South Dakota Lottery is run like any other business. We take revenue in, we account for expenses, and whatever is left over is our net income. Unlike other businesses, however, our net income goes back to South Dakota to pay for things important to South Dakotans.

The Lottery has provided more than $441 million to the state General Fund. Each year, nearly half of the entire General Fund is used to support local K-12 schools and state universities and technical institutes.

The Lottery has provided more than $79 million to the Capital Construction Fund. Local communities use these funds to pay for rural water systems, community drinking water and wastewater improvement projects, plus recycling and waste disposal programs.

The Lottery has also provided $3.46 million to the S.D. Department of Social Services for problem gambling treatment services.

See the Lottery page under the Individuals section of our website for more information.

Read More

Motor Vehicle

Also known as the online Vehicle Registration & Plates portal. See questions about reviewing and renewing your DMV registration, license plates and motor vehicle records.

You can contact your local county treasurer’s office or the South Dakota Motor Vehicles Division at (605) 773-3541.

Non-commercial vehicle fees are issued in accordance to the vehicle's age and weight. Other fees as well as policies on other vehicles can be found at our Title & Registration page.

ELT stands for Electronic Lien Title. When you have a lienholder on your vehicle loan, your title will remain in an electronic form only until the time your loan is paid off and the lienholder releases their interest in your vehicle. At that time a paper title will be printed and mailed to you. South Dakota has been an ELT state since October 2012.

Vehicles owners may obtain a duplicate title by completing an application for duplicate certificate of title along with submitting a $10 fee. Submit the form and payment to a local county treasurer’s office or mail to the SD Motor Vehicle Division at 445 E. Capitol Ave Pierre, SD 57501.

Contact your local county treasurer's office to change your address in your customer record or visit the online Vehicle Registration & Plates portal.

Contact your local county treasurer’s office to complete an affidavit for duplicate license plate/validation sticker. Fees can be found on the form.

Effective July 1, 2015, vehicle owners have 45 days to apply for title and registration of an acquired vehicle. All vehicles acquired prior to July 1, 2015 must be titled and registered within 30 days.

There is not a provision for extensions on the 45 day requirement. Interest and penalties will accrue on the motor vehicle excise tax. All fees are assessed from the purchase date regardless of when an applicant applies for title and registration.

Interest is at a rate of 1 percent or $5, whichever is greater, for the first month; and 1 percent per month thereafter on any application made after 45 days from the date of purchase. (Interest is not calculated on interest.) A one-time penalty equal to 10 percent of the tax or $10, whichever is greater, is automatically applied against any application made after 60 days from the purchase date.

No, you don’t. A vehicle is exempt from tax when it is transferred without consideration (no money is exchanged) between spouses, between a parent and child and between siblings. A title transfer fee of $10.00 will apply.

South Dakota is a plate with owner state. This means that the license plates are retained by the owner. If you purchase a new vehicle, you will transfer the license plates from your old vehicle to your newly acquired vehicle. You can do this at your local county treasurer’s office. Be sure to take your old plates with you to the county treasurer’s office.

A seller’s permit allows the new owner to drive legally while waiting to apply for title. A seller's permit may be printed by the seller at the online Vehicle Registration & Plates portal or may also be obtained at your local county treasurer’s office. The seller's permit is valid for 45 days. The seller has 45 days to deliver title. If necessary, the buyer may purchase a 5 to 15-day permit from the county treasurer's office as per SDCL 32-5-8.3.

Effective July 1, 2015, damage disclosure is no longer mandated. Damage disclosure will remain noted on titles issued prior to July, 1, 2015.

If you have titled and licensed your vehicles in another state, you will be granted reciprocity when you come to South Dakota and will not have to pay any additional tax if your state’s tax rate is above South Dakota’s 4% tax rate. If a state with no tax or a lower tax rate than South Dakota’s 4%, then you will need to pay the additional tax rate to match the 4%. You have 90 days from your date of arrival to title and license your vehicle in South Dakota.

You should know that your state may prohibit registering your vehicle in another state.

You will need your original out of state titles, a copy of your state driver license, social security number, and an Application for Title (MV-608). Take this paperwork to your local county treasurer’s office to complete registration process. They will be able to tell you the appropriate fees pertaining to that county.

In South Dakota an ATV MUST be titled. If purchased in South Dakota, an ATV is subject to the 4% motor vehicle excise tax. However, if purchased by an out of state business, you will need to show proof of tax paid to your local Department of Revenue office. 

You will need to complete a Drivers Privacy Protection Application (DPPA). Take your local county treasurer’s office or mail to SD Division of Motor Vehicles (address can be found in contact us area). You must qualify to receive this information with one of the following reasons: 

  1. For use by any government agency
  2. For any state authorized purpose relating to the operation of a motor vehicle, public safety or for use in connection with car safety, prevention of car theft, and promotion of driver safety
  3. For use by a business to verify the accuracy of personal information submitted to that business to prevent fraud or pursue legal remedies
  4. In connection with court, agency or self-regulatory body proceedings
  5. For use by insurers in connection with claims investigations, antifraud activities, rating or underwriting
  6. To notify vehicle owners that their vehicle has been towed or impounded
  7. For use by a licensed private investigative agencies or security services for any purpose by the DPPA

You'll start by visiting the online Vehicle Registration & Plates portal. Click the VIN CHECK icon, enter a vehicle identification number (VIN) and you will see if there is a lienholder on that vehicle.

Log into the online Vehicle Registration & Plates portal, select the vehicle that was sold and choose report of sale in the dropdown menu.

For questions about the Electronic Lien & Title process, please email us at DOR.DMVELT@state.sd.us.

See the Motor Vehicle page under the Individuals section of our website for more information.

Read More

Cigarette & Tobacco Taxes

See what others are asking about the latest information and laws on South Dakota excise tobacco taxes.

Cigarette taxes are paid by the distributors when they purchase the stamps that are found on each pack of cigarettes sold in South Dakota. The stamps are required to be placed on each pack of cigarettes prior to the sale to a retailer.

Rate:
  • $1.53 per pack of 20 cigarettes
  • $1.92 per pack of 25 cigarettes

The Other Tobacco Product Tax (OTP) is paid by wholesalers and distributors when they ship or deliver the products to a South Dakota retailer. This tax applies to cigars, snuff, chewing tobacco, and any other tobacco product except for cigarettes.

Rate:
  • 35% of the wholesale purchase price

Both cigarettes and other tobacco products are subject to the 4.5% state sales tax rate plus the general municipal sales tax rates when sold at retail.

Of the taxes collected, the first $30 million is deposited into the State General Fund. The next $5 million goes to the Tobacco Prevention & Reduction Trust Fund. Any additional funds are then deposited into the State General Fund.

See the Cigarette & Tobacco page under the Individual Taxes section of our website for more information.

Read More

Property Taxes

See what others are asking about filing, paying and finding important information on property taxes for individuals.

Owner-occupied property is a property that is lived in by the owner as his / her primary residence. Any individual can only claim one owner-occupied property throughout the state. This status is not available to commercial property owners.

How to apply: Complete Certification of Owner-Occupied Dwelling then submit it to your local County Director of Equalization office by March 15 of the current year.

Learn the steps to take to appeal the valuation of your property through our online services here.

Only the County Board of Equalization has the authority to hear appeals on property classifications. For more information, download the Appeal Process Guide for the Property Owner (PDF).

Download the Assessment Freeze for the Elderly and Disabled form (PDF) or obtain an application form from your local County Treasurer's office. Your local County Treasurers office will assist you with any questions you may have about the form. Complete the form and return it to your local County Treasurer on or before April 1 of the current year. For more information, view the Assessment Freeze Brochure (PDF).

Download the application for paraplegic or paraplegic veteran form (PDF) or obtain an application form from your local County Treasurer's office. Your local county treasurers office will assist you with any questions you may have about the form. Complete the form and return it to your local county treasurer on or before April 1 of the current year.

For questions on a specific property, you will need to contact your local County Director of Equalization. For general property tax questions, you can call the Department of Revenue at (605) 773-3311 or email us at proptaxin@state.sd.us.

See the Property Tax page under the Individual Taxes section of our website for more information.

Read More

Sales & Use Tax

See what others are asking regarding taxation on sales and use tax in South Dakota for individuals.

No, sales tax is collected by the seller, however there are some out-of-state retailers who are not licensed to collect South Dakota state and local taxes. In those instances, the consumer is responsible for remitting use tax.

All business with a physical presence in South Dakota are required to collect and remit state and local taxes.

Contractors are responsible for paying contractor’s excise tax on the entire value of the materials, including the value of the materials purchased by the project owner. If a contractor is unable to obtain the amount paid for the materials, they will calculate the fair-market value.

Contractors pay sales tax at the time of purchase on the materials they will use in a construction project. Some contractors will combine these expenses into one line on an invoice and others will break them out. Either way is allowed.

In addition, contractor’s owe a 2% excise tax on the payments they receive for reality improvement projects. In order to recover the tax they are allowed to pass this expense on to the customer and mark up the bill by 2.041%.

If you are not charged sales tax on your purchases, use tax is due. You can calculate the amount owed and pay online by using our online use tax payment feature.

Some businesses may not be required to collect South Dakota sales tax if they do not meet the minimum sales or transaction thresholds.

South Dakota law also requires any business without a physical presence in South Dakota to obtain a South Dakota sales tax license and pay applicable sales tax if the business meets one or both of the following criteria in the previous or current calendar year:

  • The business has gross sales into South Dakota exceeding $100,000; or
  • The business has 200 or more separate transactions into South Dakota.
  • Gross sales or transactions include the sale of tangible personal property, any products

Please note: these minimum thresholds do not apply to any business with a physical presence in South Dakota.

If you suspect that a remote seller is currently not licensed and should be, you can anonymously report tax fraud to the South Dakota Department of Revenue.

You can verify your applicable sales tax rates using the online Sales Tax Rate Lookup tool by entering your address.

If you suspect that a business is not licensed and should be or that you were not charged the correct sales tax rate, please contact us toll free at 1(800) 829-9188. You may also contact us by email, through our live chat feature, or report it anonymously online.

See the Sales & Use Tax page under the Individual Taxes section of our website for more information.

Read More