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South Dakota Codified Laws for Sales and Use Tax
Administrative Rules for Sales and Use Tax
Top Delinquencies
The State of South Dakota relies heavily upon tax revenues to help provide vital public services, from public safety and transportation to health care services and education, for our citizens. Businesses that fail to pay taxes that are owed by law place an unfair burden on those that do pay them. When this happens all citizens of South Dakota suffer.
The 2012 South Dakota Legislature, recognizing the fact that all businesses should pay their fair share of taxes, approved House Bill 1029 which allows the Department of Revenue to publicly list persons who are delinquent in paying sales tax, use tax, tourism tax, municipal tax, municipal gross receipts tax, contractor's excise tax, farm machinery excise tax, motor vehicle leasing tax, or telecommunications gross receipts tax. In order for a person to be included in this list, a lien must have been filed and a written notice must have been mailed to the person at least ninety (90) days before their name is posted on the list.
South Dakota Codified Laws for Sales and Use Tax
- SDCL 10-45 Retail Sales and Service Tax
- SDCL 10-52 Uniform Municipal Non-Ad Valorem Tax Law
- SDCL 10-52A Municipal Gross Receipts Tax
- SDCL 10-46 Use Tax
Administrative Rules for Sales and Use Tax
- 64:06:01 Administration of Program
- 64:06:02 Services – Interpretive Rules
- 64:06:03 Products – Interpretive Rules
- 64:09:01 Use Tax – Interpretive Rules
Any person wishing to make a payment can do so by making a check payable to the SD State Treasurer and remitting it to:
South Dakota Department of Revenue
Anderson Bldg, Mail Code 5055
445 East Capitol Ave
Pierre, SD 57501-3100