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gaming

Gaming for Individuals

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

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lottery

Lottery for Individuals

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

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taxes

Individual Taxes

Learn what you need to file, pay and find information on taxes for the general public.

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FAQs

Individual Frequently Asked Questions

See what other South Dakota taxpayers are asking the Department of Revenue.

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individual

Individual Forms / Resources

Quick links to help you find the right individual forms fast.

Find Individual Forms

audit

Business Audit

See how DOR approaches reporting errors and omissions and correcting reporting habits for future returns.

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gaming

Gaming for Businesses

Find information on the South Dakota Commission on Gaming, applications, fees, annual reports, industry statistics and more.

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lottery

Lottery for Businesses

Everything you need to know about games, licensing and South Dakota Lottery retailers.

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cars, trucks, and vans

Business Motor Vehicle

Get all the information you will need to title or renew your vehicle registration and license plates for your commercial vehicles.

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Sturgis Motorcycle Rally

Sturgis Motor Cycle Rally

Find information, tax applications, licensing instructions and municipal tax rates for the Sturgis Motorcycle Rally.

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FAQs

Business Frequently Asked Questions

See what other business owners are asking the Department of Revenue.

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business

Business Forms / Resources

Quick links to help you find the right business forms fast.

See Business Forms

government

South Dakota County Auditors

In-depth content for South Dakota County Auditors on calculating growth percentage, CPI, Relief Programs, TIF and other property tax essentials.

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government

South Dakota County Commissioners

Important South Dakota County Commissioners information including land assessment data, buffer strips and frequently asked levy questions.

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government

South Dakota County Treasurers

Information for South Dakota County Treasurers to explain property tax relief programs, tax deeds and special assessments.

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government

South Dakota Directors of Equalization

South Dakota Directors of Equalization knowledge base for property tax exemptions, sales / ratio and growth definitions.

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exempt entities

Government Motor Vehicle

Get all the information you will need to title or renew your vehicle registration and license plates for your government vehicles.

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government

South Dakota Registers of Deeds

Essentials for Registers of Deeds relating to real estate value, deed transfers, sequence numbers and more.

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government

Government Frequently Asked Questions

South Dakota government officials can find answers to frequently asked questions for local governments.

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government

Government Forms / Resources

Quick links to help you find the right government forms fast.

See Government Forms

title and registration

605Drive Project

Get up-to-date information on the status of the 605Drive Project expected to launch in February 2025.

Businesses

Taxes

Quick Navigation

Business Tax Information

Find a variety of tools and services to help you file, pay, and navigate South Dakota tax laws and regulations.

Taxpayer Bill of Rights

Tax Clearance Certificate

Businesses who would like to apply for reinstatement with the Secretary of State’s office must first receive a tax clearance certificate from the Department of Revenue.  Please complete the following form and submit it to our office for review. Once approved we will automatically forward it to the Secretary of State’s office on your behalf.

Tax Clearance Certificate Form 

How Do I File?

Use our handy online services and Forms/Resource pages for fast, efficient filing of DOR tax forms.

Business Tax Filing Dates

Returns filed electronically need to be filed by the 20th of each month following the reporting period regardless of amount due. Payments are due the 25th of each month. When a filing or payment due date falls on a Saturday, Sunday, or legal holiday, the filing or payment is due the next business day. Penalties and interest apply to late returns or payments. Returns must be filed even if no amounts are due. 

Returns filed on a paper form must be filed and paid by the 20th of each month following the reporting period, regardless of the amount due.

Jan 25, 2024

Feb 26, 2024

Mar 26, 2024

Apr 25, 2024

May 28, 2024

Jun 25, 2024

Jul 25, 2024

Aug 26, 2024

Sep 25, 2024

Oct 25, 2024

Top 100 Delinquent Report

The following report is a list of Business Tax delinquent taxpayers. A lien has been filed against all taxpayers listed. Names are removed within 10 days of payment in full. This report will be updated on a weekly basis. 

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Corporate Income Tax

South Dakota does not impose a corporate income tax. If you have questions regarding your federal tax return, please contact the Internal Revenue Service (IRS) at (800)829-1040 or visit their website at https://www.irs.gov/.

Online Services

Tax Facts

The purpose of a Tax Fact is to provide general guidelines on how tax applies to each business activity below. The information contained in each Tax Fact sheet is current as of the date of publication.

Get Started by Tax Type

File and pay 911 prepaid and 911 emergency surcharge taxes.

South Dakota businesses can file and pay their taxes and purchase necessary alcohol licenses on this page.

Find information on registering amusement machines that will be operated in South Dakota and obtain the necessary decals.

Find information on the bank franchise tax and file your bank franchise return and pay your tax liability.

Find information on which cigarettes are allowed to be sold in South Dakota. Order stamps, pay excise tax, find retailer information and report sales of tobacco products to businesses located within special jurisdictions.

Apply for annual registration of coin operated washers & dryers.

Contractors can find excise tax information, guides and resources with the South Dakota Department of Revenue.

Find information on motor fuel taxes and licensing, apply for a tax license, and file and pay your motor fuel excise taxes.

Find local municipal sales and use tax rates.

File your precious metal tax returns or energy minerals severance tax & conservation tax tax return.

Learn more about South Dakota property taxes.

Find laws, regulations and general information on South Dakota sales and use tax.

The tourism tax is an additional tax on certain lodging and amusement services. The tax revenues collected are used for tourism promotion.

Business Tax Education

Find out more about the business education services our Department offers. In addition to specialized training opportunities, our office provides regular classes on sales, use and contractor’s excise tax.

Tax License Application

Our application is available for Alcohol, Contractor’s Excise, Manufacturer, Sales, Use, Wholesaler, Motor Fuel and Lottery licenses.

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