South Dakota Sales Tax Rules and Regulations - Taxify

South Dakota State Sales Tax

Quick Guide

Contact Information

Website: www.dor.sd.gov
Phone: (800) 829-9188

Sales Tax Rate

Base Rate: 4.000%

South Dakota Sales Tax Facts

Is South Dakota a destination or origin based state? Destination
Is South Dakota a SST Certified State? Yes
Are zero file returns required in South Dakota? Yes
Is shipping taxable in South Dakota? Yes, if the items are taxable, then the shipping is as well.

South Dakota Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in South Dakota?

No

South Dakota Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other South Dakota Sales Tax Information

Filing Requirements: Electronic filing is the preferred method for filing your tax return. Businesses may also file paper returns, which will be mailed each reporting period. If you file electronically, you will not receive a paper return.

What Will You Need: ePath provides step-by-step instructions for creating an account, as well as filing your return. These are incredibly helpful resources and should be referred to during both processes.

Paper returns should be mailed to you for each reporting period; however, if you have not received your forms you can download and mail one in.

How to Register For a Sales Tax Permit in South Dakota

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