Tax Requirements that apply to nearly all new businesses
This section will assist you in identifying agencies that need to be contacted while planning your business activities. The following list contains the most common tax requirements, but there may be others to fulfill, depending on the nature of your business. Also see legal requirements.
Sales and Use TaxesIf your business will have a location in South Dakota or sell, rent or lease any product or service in South Dakota, a state tax license must be obtained for each business location from the SD Department of Revenue.
Sales tax returns are filed monthly, postmarked on or before the 20th day of the month following the month for which the report relates.
Contact:
Department of Revenue 605-394-2332 in Rapid City
Tax Help Line 800-829-9188
State Excise Taxes
South Dakota imposes a variety of excise taxes such as:
Alcohol Beverage Taxes Minerals Severance Tax Gasoline and Special Fuels Taxes Ore Tax Tobacco Product Taxes Snowmobile Excise Tax Amusement Machine Registration Contractors Excise Tax Contact:
Department of Revenue, Pierre 605-773-5131 or
in Rapid City, Department of Revenue Office at 605-394-2332
Property Taxes
Determine the amount of real property taxes to be levied against any real estate which your business may own or lease by contacting the County Assessor.
County Address Phone Bennett PO Box 433 Martin, SD 57551 605-685-6991 Butte 839 5th Belle Fourche, SD 57717 605-892-3950 Custer 420 Mt. Rushmore Rd. Custer, SD 57730 605-673-4817 Fall River 906 N. River St. Hot Springs, SD 57747 605-745-5136 Haakon 140 S. Howard Philip, SD 57567 605-859-2824 Harding 101 Ramsland Buffalo, SD 57720 605-375-3234 Lawrence 90 Sherman Deadwood, SD 57732 605-578-3680 Meade 1425 Sherman Sturgis, SD 57785 605-347-3818 Pennington 315 St. Joseph Rapid City, SD 57701 605-394-2175
State Unemployment Tax
Employers are required to make quarterly contributions to the state's unemployment insurance fund.
Contact:
Unemployment Insurance Division, Dept. of Labor 605-626-2312 (Aberdeen)
In Rapid City: 605-394-2317
IRS Employer Tax ID Number
If your business will hire employees or pay Federal Excise Tax, a Federal Employer's Identification Number (EIN) must be obtained from the Internal Revenue Service.
Contact: Internal Revenue Service 800-829-1040
Business Tax Kit
Provides you with information on taxes including all necessary forms and a valuable
Business Tax Kit.Contact: Internal Revenue Service 800-829-3676
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cooperation with the U.S. Small Business Administration, services are confidential and provided at no charge.
This business is an equal opportunity provider, and employer. To file a complaint of discrimination, write USDA, Director, Office of Civil Rights 1400 Independence Avenue, S.W., Washington, D.C. 20250-9410, or call (800) 795-3272(voice), or (202) 720-6382. This building is handicap accessible.