South Dakota Sales Tax License Registration

If your business is operating in South Dakota, you may need to register for sales tax with the state Department of Revenue. Sales tax registration is required for businesses that sell tangible personal property or services in the state.

How to get a South Dakota Sales Tax License

There are 2 sales tax setup tasks you may need to complete in South Dakota to get your sales tax licence. You can follow the guide below to help you get registered directly with the South Dakota agencies or use Mosey to do it.

South Dakota Sales Tax Setup for LLC, LLP, Corporation

You must apply for a sales and use tax license with the Department of Revenue before making taxable sales in South Dakota. Businesses have sales tax nexus if they sell tangible personal property, products transferred electronically, or services for storage, use, or consumption in South Dakota and maintain a physical presence, such as an office, warehouse, or employees in the state. Out-of-state businesses with no physical presence in South Dakota have sales tax nexus if they exceed $100,000 in gross sales to South Dakota customers in a taxable year. Note: South Dakota permits municipalities to impose local sales and use taxes, which range from 1% to 2%. SaaS is considered a taxable service in South Dakota.

1. Apply for a Sales Tax Licenses

   Apply online with the South Dakota Department of Revenue.

South Dakota Sales Tax Exemption for Corporation

Certain nonprofit entities are exempt from paying sales or use tax on their purchases of property and services. A nonprofit entity must apply for and receive the Sales and Use Tax Certificate of Exemption from the Department of Revenue before making tax-exempt purchases. Note: The certificate is valid for five years.

1. Submit the Sales Tax Exempt Status Application

   Fill out and submit the Sales Tax Exempt Status Application with the Department of Revenue.

South Dakota Sales Tax Filing Requirements & Deadlines

There are 2 sales tax filing requirements & deadlines you may need to complete in South Dakota. You can follow the guide below or use Mosey to do it.

South Dakota Sales Tax Exemption Renewal for Corporation

Certain nonprofit entities are exempt from paying sales or use tax on their purchases of property and services. A nonprofit entity must renew the Sales and Use Tax Certificate of Exemption from the Department of Revenue every five years.

1. Submit the Sales Tax Exempt Status Renewal

   Fill out and submit the Sales Tax Exempt Status Renewal with the Department of Revenue.

South Dakota Sales Tax Return for LLC, LLP, Corporation

The South Dakota Department of Revenue will assign the taxpayer’s filing frequency. Most new taxpayers are assigned the default monthly filing frequency. All businesses with a Sales Tax License must file a return and pay any tax due to the Department of Revenue on or before the 20th day of the month following each monthly period.

1. File Sales Tax Return

   File your sales tax return online with the Department of Revenue's Filing and Tax Payment Portal.

2. Pay Sales Tax Online

   Visit the Department of Revenue's Filing and Tax Payment Portal to make a payment for sales tax.

South Dakota's Sales Tax Registration & Reporting Agencies

• South Dakota Department of Revenue