Sales & Usage Tax
Who Needs A License?
Any business with a physical presence in South Dakota is required to be accredited for sales taxation. Gross sales or transactions consist of the sale of concrete personal residential or commercial property, any products transferred digitally, or services. The minimum thresholds listed below do not use to companies with a physical existence in South Dakota. South Dakota law likewise requires any business without a physical presence in South Dakota to obtain a South Dakota sales tax license and pay suitable sales tax if the company fulfills the following criteria in the previous or present fiscal year:
How To Get A License
- Register for a South Dakota sales tax license utilizing the online Tax License Application.
- Register with several states through the Streamlined system at streamlinedsalestax.org.
Remote Sellers and Marketplace Providers
Remote Sellers
Remote sellers who meet certain thresholds need to obtain a South Dakota sales tax license and pay appropriate sales tax. (Per SDCL 10-64) *
A remote seller is a service without a physical existence in South Dakota that meets the following requirements in the previous or existing calendar year:
- Your company's gross income from sales into South Dakota surpassed $100,000
* Gross sales or transactions consist of the sale of tangible personal residential or commercial property, any items moved electronically, or services.
Marketplace Providers
Marketplace companies who meet a specific limit should get a South Dakota sales tax license and pay appropriate sales tax (Per SDCL 10-65).
Who Needs A License?
Any business with a physical presence in South Dakota is required to be accredited for sales taxation. Gross sales or transactions consist of the sale of concrete personal residential or commercial property, any products transferred digitally, or services. The minimum thresholds listed below do not use to companies with a physical existence in South Dakota. South Dakota law likewise requires any business without a physical presence in South Dakota to obtain a South Dakota sales tax license and pay suitable sales tax if the company fulfills the following criteria in the previous or present fiscal year:
How To Get A License
- Register for a South Dakota sales tax license utilizing the online Tax License Application.
- Register with several states through the Streamlined system at streamlinedsalestax.org.
Remote Sellers and Marketplace Providers
Remote Sellers
Remote sellers who meet certain thresholds need to obtain a South Dakota sales tax license and pay appropriate sales tax. (Per SDCL 10-64) *
A remote seller is a service without a physical existence in South Dakota that meets the following requirements in the previous or existing calendar year:
- Your company's gross income from sales into South Dakota surpassed $100,000
* Gross sales or transactions consist of the sale of tangible personal residential or commercial property, any items moved electronically, or services.
Marketplace Providers
Marketplace companies who meet a specific limit should get a South Dakota sales tax license and pay appropriate sales tax (Per SDCL 10-65).