Filing Deadlines
Returns filed electronically need to be filed by the 20th of each month following the reporting period regardless of the amount due. Payments are due on the 25th of each month. When a filing or payment due date falls on a Saturday, Sunday, or legal holiday, the filing or payment is due the next business day. Penalties and interest apply to late returns or payments. Returns must be filed even if no amounts are due.
Returns filed on a paper form must be filed and paid by the 20th of each month following the reporting period, regardless of the amount due.
Information Release Authorization
South Dakota law prohibits the department from relaying taxpayer information to anyone but the taxpayer or the taxpayer’s duly appointed designee. The appointment of a designee must be done in writing.
Tax License Application
This application is for applying for the following types of licenses: Alcohol, Contractors' Excise, Manufacturer, Sales, Use, Wholesaler, all Motor Fuel tax types, and Lottery.
Tax Payer Bill of Rights
The specific rights contained in the South Dakota Taxpayers’ Bill of Rights flow naturally from these five principles. By detailing these rights in this publication, the department intends to assure taxpayers that the principles that have directed us in the past will continue to be our guide in the future.
South Dakota EPath
Use EPath to file and pay the following taxes: 911 Emergency Surcharge, Bank Franchise Tax, Contractors’ Excise Tax, Sales and Use Tax