Skip to main content

Individuals

Taxes

Family at a Table Working

General Public Tax Information

We provide you with a variety of tools and services to help you navigate tax laws and regulations. Here you will find information and updates about various taxes for individuals in South Dakota.

Taxpayer Bill of Rights

How Do I File?

Individuals have a responsibility to file and pay use tax on items they purchase from unlicensed vendors. If you need to self report use tax, please click on the link below that will take you to our online form. 

Report Use Tax

For additional resources, use our handy online services and Forms/Resource page for fast, efficient filing of DOR forms.

Income Tax

South Dakota is one of seven states that does not impose a state income tax. If you have questions regarding your federal tax return, W-2, or stimulus checks please contact the Internal Revenue Service (IRS) at (800)829-1040 or visit their website at: https://www.irs.gov/ 

Inheritance and Estate Taxes: 

South Dakota does not have an inheritance tax. The voters of South Dakota repealed the state inheritance tax effective July 1, 2001.There is also no estate tax.

Did you receive an 1098F IRS form?

This is NOT a bill!  It is an informational form used by the Internal Revenue Service (IRS) that the State of South Dakota is required to send.  Please note the total is an aggregate amount reflective of activities with all State entities and may not be reflective of interactions with the Department of Revenue.  The Department would have previously notified you regarding any assessment.  Please see the link below for frequently asked questions provided by the Bureau of Finance & Management.  If you have further questions, please take this form and consult with your tax professional or legal counsel.

1098F FAQ 

Get Started by Tax Type


Alcohol

Individuals can find direct wine shipping information, age limitations and serving restrictions in South Dakota.

Learn More About Alcohol

Cigarette & Tobacco

The latest information and laws on South Dakota excise tobacco taxes.

Learn More About Cigarette & Tobacco

Motor Fuel

Fuel excise tax on fuels used to propel a motor vehicle.

Learn More About Motor Fuel

Property Tax

The Department of Revenue oversees the administration of property taxes at state and local levels.

Learn More About Property Tax

Sales & Use Tax

File and pay your South Dakota sales and use taxes.

Learn More About Sales & Use Tax