South Dakota Sales Tax Registration

In South Dakota it is called the Sales Tax License. The South Dakota Department of Revenue issues it.

Who has to register in South Dakota, how to apply, what it costs, how long it takes, and what you file once you have it.

South Dakota sales tax registration at a glance

What it is called: Sales Tax License; Number issued: South Dakota sales tax license number (8 digits followed by a two-letter license type (e.g. ST); may be written with or without dashes).
Who issues it: South Dakota Department of Revenue; Apply online through South Dakota Tax License Application (online); returns are filed in EPath.
State fee: No state fee; There is no fee for a sales or contractor's excise tax license. A license card is issued once the license is approved.
Processing time: No firm estimate; The Department's pages do not state a processing time. They say a license card is issued once the license is approved.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since July 1, 2023.
Filing frequency: Monthly by default; SDCL 10-45-27.3 makes monthly the default and lets the Secretary require or allow another reporting period.
State rate: 4.2%; Municipal sales and use tax of 1% to 2% in cities that impose it, plus a municipal gross receipts tax of up to 1% on lodging, alcohol, eating establishments and admissions; all reported on the state return.

How to register in South Dakota

Where to apply: Apply online with the South Dakota Department of Revenue. South Dakota Tax License Application (online); returns are filed in EPath
What the application covers: Sales tax, use tax, contractor's excise tax, manufacturer and wholesaler licenses and motor fuel taxes.
How long it takes: The Department's pages do not state a processing time. They say a license card is issued once the license is approved.
What it costs: There is no fee for a sales or contractor's excise tax license. A license card is issued once the license is approved.

After you register

How often you file: Monthly by default; the Department may assign another period (bimonthly, semiannual and others are used). SDCL 10-45-27.3 makes monthly the default and lets the Secretary require or allow another reporting period.
Due date: 20th of the month after the period for returns; electronic payments by the 25th; paper returns and payments by the 20th.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 4.2%. Municipal sales and use tax of 1% to 2% in cities that impose it, plus a municipal gross receipts tax of up to 1% on lodging, alcohol, eating establishments and admissions; all reported on the state return. Sourcing: destination. Tax applies where the customer receives the product or service.
Late returns: 10% of the tax, minimum $10, if the return is not filed within 30 days after the due date; assessed even if no tax is due. Interest is 1% a month (minimum $5 the first month).

South Dakota rules in plain English

In South Dakota the permit is called a sales tax license. The South Dakota Department of Revenue issues it. You apply online through the Department's Tax License Application at sd.gov/taxapp. Sellers registering in several states can apply through the Streamlined Sales Tax system instead. There is no fee. You need a license for each business location unless the Department approves a statewide license. You need a license if you have a physical presence in South Dakota. A seller with no physical presence needs one once its gross sales into the state pass $100,000 in the current or previous calendar year. Register by the first day of the month that starts at least 30 days after you pass that mark. Most products and services are taxed. The state rate is 4.2% until June 30, 2027, when it is set to return to 4.5%. Cities add their own tax, which you report on the same state return. The Department sets your filing period. Returns are due on the 20th of the month after the period, and electronic payments on the 25th. File a return for every period, even if you had no sales. A late return draws a penalty of 10% of the tax, with a $10 minimum, even when no tax is due. The mistake to avoid: skipping the return in a month with no sales.

Sources: South Dakota Department of Revenue · South Dakota Tax License Application (online); returns are filed in EPath

More South Dakota facts

The state rate was cut from 4.5% to 4.2% on July 1, 2023 (HB 1137). The cut sunsets, and the rate returns to 4.5% on July 1, 2027 under current law. Source
South Dakota dropped the 200-transaction test for remote sellers on July 1, 2023 (SB 30). Only gross sales over $100,000 now count. Source
Sales tax applies to the sale of services as well as goods, unless a service is specifically exempt. Construction services fall under the separate contractor's excise tax. Source
South Dakota is a Streamlined Sales Tax member state. Sellers can obtain a South Dakota license through the Streamlined registration system. Source
A business with several South Dakota locations needs a license for each one, unless the Department approves a statewide license for consolidated filing. Source

We register you in South Dakota

Answer a few questions about your business. We prepare your South Dakota Sales Tax License application, file it with the Department of Revenue, and send you the number. $199 per state. Any state fee is separate.

Start my South Dakota registration

South Dakota sales tax registration FAQ

Do I need to register for South Dakota sales tax?

Any retailer with a physical presence in South Dakota that sells, rents or leases products or services (including products delivered electronically) in the state must hold a sales tax license, one per business location unless a statewide license is approved (SDCL 10-45-24). Sellers with no physical presence must register after $100,000 in sales in South Dakota (measurement period: previous or current calendar year).

How long does it take to get a South Dakota Sales Tax License?

The Department's pages do not state a processing time. They say a license card is issued once the license is approved.

What does a South Dakota Sales Tax License cost?

There is no fee for a sales or contractor's excise tax license. A license card is issued once the license is approved. Source: SD DOR Tax Fact, License Requirements for Sales, Use & Contractor's Excise Tax (Jan. 2019). Our fee to prepare and file the application is $199.

When do I file South Dakota sales tax returns?

Filing frequency: monthly by default; the Department may assign another period (bimonthly, semiannual and others are used). SDCL 10-45-27.3 makes monthly the default and lets the Secretary require or allow another reporting period. Due date: 20th of the month after the period for returns; electronic payments by the 25th; paper returns and payments by the 20th. File a return every period, even with no sales. Source: SDCL 10-45-27.3; SD DOR Sales and Use Tax Guide (Jan. 2026), p. 14: a business must file a return each reporting period even if it did not conduct business.

Do I need to register in South Dakota as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in South Dakota (measurement period: previous or current calendar year). Since March 1, 2019 a marketplace provider must be licensed and remit tax on all sales it facilitates into South Dakota if it is a remote seller over the threshold, facilitates sales for one seller over the threshold, or facilitates sales for sellers whose combined sales exceed it (SDCL ch. 10-65; SD DOR Sales and Use Tax Guide, Jan. 2026). Source: SDCL 10-64-2 (as amended by SL 2023, ch 38, SB 30, which removed the 200-transaction test effective July 1, 2023); SD DOR Remote Seller Bulletin (Aug. 2025).

What happens if I sell in South Dakota without a South Dakota Sales Tax License?

Operating a taxable business without a license is a Class 1 misdemeanor (up to $1,000 and/or one year in jail). Continuing after the Department gives notice that a license is required, or after a license is revoked, can be a Class 6 felony. Source: SD DOR Tax Fact, License Requirements (Jan. 2019); SD DOR Sales and Use Tax Guide (Jan. 2026), p. 17.

Nearby states

This page summarizes South Dakota sales tax registration rules for general information and is not tax advice. Confirm current requirements with the South Dakota Department of Revenue or your tax adviser. State rules last checked October 2, 2026.