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.

If 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 605-626-2452 (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