Welcome to our central hub for agency guides and Tax Facts. This site is designed to give you quick, reliable access to the information you need, whether you're seeking detailed policy guidance, up‑to‑date tax resources, or helpful tools to support your work. Explore the curated links below to find clear, accessible materials that help you stay informed and connected across all our agency programs.

• 911 Emergency Surcharge (7/24)
• Accountants (7/23)
• Advertising Agencies (7/23)
• Agricultural Land Productivity Formula (7/24)
• Agricultural Products (7/26)
• Agricultural Services (7/23)
• Agricultural Equipment information can be found in the Farm Machinery, Attachment Units, and Irrigation Equipment (7/23)
• Alcoholic Beverage Sampling (8/17)
• Alcoholic Beverage Shelf Stocking (7/20)
• Amusement Devices (7/23)
• Architects, Engineers, and Surveyors (7/23)
• Attorneys (2/26)
• Auctioneers, Auction Clerks & Auction Services (7/23)
• Audits (12/25)
• Bars & Restaurants (7/26)
• Beauty Salons & Barber Shops (7/23)
• Biodiesel Producer (6/21)
• Blender (6/21)
• Boat Sales, Purchases, Rentals, Repair and Services (7/23)
• Boat Titling and Registration (7/23)
• Bulk Plant Operator (6/21)
• Campaign Taxes (7/23)
• County Governments (4/25)
• Dentists (2/26)
• Direct Mail (7/23)
• Direct Sellers (7/23)
• Drop Shipments (9/23)
• Entertainers (2/26)
• Ethanol Producer & Broker (8/21)
• Exempt Entities (1/26)
• Exemption Certificate (7/23)
• Farm Machinery, Attachment Units, and Irrigation Equipment (7/23)
• Farmers and Use Tax (12/25)
• Financial Institutions (7/23)
• Fishing & Hunting Services (6/26)
• Flooring (7/23)
• Food Stamps & WIC Purchases (7/23)
• Franchise Operations (7/23)
• Funeral Services (7/23)
• Garbage & Solid Waste Services (7/23)
• Gravel (3/24)
• Gross Receipts (8/25)
• Health Services, Drugs, and Medical Devices (7/23)
• Highway Contractors (3/21)
• Hotels, Motels and Campgrounds (6/26)
• Importer / Exporter License (1/26)
• Installation and Repair of Communication Equipment (2/26)
• Internet (7/23)
• Internet Tax Freedom Act (ITFA) (12/19)
• Investigative Services Bureau (2/17)
• Landscaping & Lawn Care (6/24)
• Lease and Rental (4/25)
• License Requirements for Sales, Use & Contractor's Excise Tax (8/25)
• Lodging - Government Exemptions (7/23)
• Manufactured and Modular Homes (7/23)
• Manufacturing (7/23)
• Marketer License / Gas Station (2/21)
• Marketplace (7/25)
• Metal Mining (7/23)
• Motor Vehicle Lease & Rentals (4/25)
• Motor Vehicle Repair & Services (4/25)
• Motor Vehicles Sales and Purchases (7/23)
• Municipalities (1/26)
• Natural Gas (CNG & LNG) (6/21)
• Nonprofit Hospitals (1/26)
• Oil & Gas Field Services (7/23)
• Owner Occupied (7/26)
• Owner-Occupied Property Tax Relief (9/26)
• Photographers (7/23)
• Prepared Food (1/26)
• Printers & Newspapers (7/23)
• Products Transferred Electronically (7/23)
• Professional Employer Organization - Request for Approval (3/24)
• Propane (LPG) (6/21)
• Property Tax 101 (7/21)
• Property Tax Discretionary Formula (7/26)
• Qualified Utility Projects (7/23)
• Real Estate (7/23)
• Realty Improvement for Sales Tax Exempt Entities (7/23)
• Relief Agencies (1/26)
• Religious Organizations (2/26)
• Remote Seller Bulletin (8/25)
• Renewable Energy Facility (10/22)
• Rodeo & Rodeo-Related Activities (1/26)
• Schools (4/25)
• School Capital Outlay (7/25)
• Self-Contractors (1/25)
• Shipping and Transportation (1/26)
• South Dakota’s Tax Refund and Tax Delay Payment Programs (7/23)
• Special Alcohol Licenses (1/19)
• Special Events (9/25)
• Speculative Builders $100,000 Rule (4/24)
• State Water Resources Management Systems (7/23)
• Storage and Warehousing (7/23)
• Suppliers (Motor Fuel) (1/26)
• Tax Increment Financing (7/26)
• Taxidermists (7/23)
• Telecommunication Services (7/24)
• Terminal Operator (6/21)
• Title & Abstract Companies (7/23)
• Tourism Tax (4/25)
• Transporter (1/26)
• Tribal (7/23)
• Tribal Marketer License (3/21)
• Understanding Your Property Tax (7/25)
• Universities (1/26)
• Use Tax, Businesses (7/23)
• Use Tax, Individuals (7/23)
• Veterinarians and Animal Specialty Services (10/23)