South Dakota Department of Revenue & Regulations - Tax Forms
South Dakota Department of Revenue & Regulations - Tax Forms

state.sd.us

Attn: Business Tax Education Program
445 East Capitol Ave.,
Pierre, South Dakota 57501-3185
USA
Phone: 1-800-829-9188
Fax: 605-773-6729
email: business.education@state.sd.us

Department of Revenue & Regulations

* South Dakota does not have a state or corporate income tax.

About Us

The Department of Revenue and Regulation consists of 11 divisions, 3 boards of commissions, and the Office of the Secretary.

Tax Forms

* Business Tax

- Contractors' Excise Tax
The contractors' excise tax is a 2% tax imposed upon the gross receipts of
contractors who are engaged in construction services or realty improvements in
South Dakota. The contractors' excise tax and the contractors' sales and use
taxes are part of the contractor's total bill and are collectible from all
entities, both public and private. State law allows contractors to list their
tax expense as a separate line item on all contracts and bills.

The contractors' excise tax is a gross receipts tax. Contractors may use a bid
factor to recover the contractors' excise tax due on their total gross
receipts.

- Sales & Use Tax
South Dakota taxes the sales of both goods and services. State Sales & Use Tax
Rate: 4% (+ applicable Municipal Tax)

- Other Taxes
* Tourism Tax
Tourism tax applies to the following:
- Hotels and lodging establishments
- Campgrounds
- Motor vehicle rentals
- Recreational equipment rentals
- Recreational services
- Spectator events
- Visitor attractions
- Visitor-intensive businesses

* Motor Vehicle Leasing Receipts (MVLR) Tax
The MVLR tax applies to the following:
- Automobiles, pickups or vans that are licensed under the noncommercial
license fee schedule SDCL 32-5-6 with a manufacturer shipping weight,
including accessories, of 10,000 pounds or less that are rented in
South Dakota for 28 days or less.
- Trailers with an unladen weight of 9,000 pounds or more that are
rented in South Dakota for six months or less.

* Telecommunications Gross Receipts Tax
The 4% telecommunications gross receipts tax applies to the following
services:
- Wireless personal communications services (including pagers)
- Wireless local loop services
- Enhanced special mobile radio services
- Fixed wireless services
- Cellular services that provide two-way communication

- Municipal (City) Tax/Special Jurisdiction (Tribal)
Municipal Sales/Use Tax applies to all sales subject to the state tax and are
reported on the same tax return.

* Property Taxes
* Special Taxes
The Special Tax Division is responsible for licensing and collecting a multitude
of state taxes. These taxes include cigarette excise; estate; bank franchise;
ore; energy mineral severance; coin operated Laundromat license fees; beer, wine
and distilled spirits; gaming excise; beer and liquor license fees; and alcohol
beverage brand registration fees. This division is also responsible for the
sales and property tax refund program for the elderly and disabled.

* Motor Vehicles

(c)2003 South Dakota Department of Revenue and Regulations. All Rights Reserved.
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