South Dakota
Aug 7, 2018, 19:31 PM
Title :
South Dakota
State Abbreviation :
SD
Revenue Department Website :
https://dor.sd.gov/
Revenue Department Website Link Text :
South Dakota Department of Revenue
Sales Tax Division Website :
https://dor.sd.gov/Taxes/Business_Taxes/
Sales and Use Tax Registration Website :
https://apps.sd.gov/rv23cedar/main/main.aspx
Sales and Use Tax Rate Lookup :
https://apps.sd.gov/rv25taxmatch/main.aspx
Tax Rate Lookup :
https://dor.sd.gov/Taxes/Business_Taxes/Publications/Municipal_Tax.aspx
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://dor.sd.gov/businesses/taxes/sales-use-tax/#remote
State Online Filing Website :
https://apps.sd.gov/rv23Epath/
Secretary of State Website :
https://sdsos.gov/Business-Services/default.aspx
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Nov 1, 2018, 05:00 AM
State Tax Rate :
4.2000
The state of South Dakota became a full member of Streamlined Sales Tax on October 1, 2005.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
Effective 7/1/2023 Gross revenue from sales exceeding $100,000 in the previous or current calendar year
Effective 11/1/2018 Gross revenue from sales exceeding $100,000 or 200 or more separate transactions in previous or current calendar year
Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.
Beginning March 1, 2019,
Marketplace providers are required to remit sales tax on all sales it facilitates into South Dakota if the provider meets the thresholds of 200 or more transactions into South Dakota or $100,000 or more in sales to South Dakota customers.
Governing Board Delegates
South Dakota
Aug 7, 2018, 19:31 PM
Title :
South Dakota
State Abbreviation :
SD
Revenue Department Website :
https://dor.sd.gov/
Revenue Department Website Link Text :
South Dakota Department of Revenue
Sales Tax Division Website :
https://dor.sd.gov/Taxes/Business_Taxes/
Sales and Use Tax Registration Website :
https://apps.sd.gov/rv23cedar/main/main.aspx
Sales and Use Tax Rate Lookup :
https://apps.sd.gov/rv25taxmatch/main.aspx
Tax Rate Lookup :
https://dor.sd.gov/Taxes/Business_Taxes/Publications/Municipal_Tax.aspx
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://dor.sd.gov/businesses/taxes/sales-use-tax/#remote
State Online Filing Website :
https://apps.sd.gov/rv23Epath/
Secretary of State Website :
https://sdsos.gov/Business-Services/default.aspx
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Nov 1, 2018, 05:00 AM
State Tax Rate :
4.2000
The state of South Dakota became a full member of Streamlined Sales Tax on October 1, 2005.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
Effective 7/1/2023 Gross revenue from sales exceeding $100,000 in the previous or current calendar year
Effective 11/1/2018 Gross revenue from sales exceeding $100,000 or 200 or more separate transactions in previous or current calendar year
Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.
Beginning March 1, 2019,
Marketplace providers are required to remit sales tax on all sales it facilitates into South Dakota if the provider meets the thresholds of 200 or more transactions into South Dakota or $100,000 or more in sales to South Dakota customers.
Governing Board Delegates
