South Dakota South Dakota

South Dakota

Standard rate:

4.5%

Who is obliged to register sales tax:

Any business that is physically present in South Dakota or has met the threshold must obtain a sales tax license.

Threshold:

100.000 $

Or 

200 separate transactions 

Merchant thresholds by state

Marketplace thresholds by state

The special rules are applicable for the SAAS business.

Software as Service Tax Thresholds by state

Online Marketplaces:

The marketplace will remit sales tax if the thresholds are met. If a marketplace is remitting the sales tax, the remote seller will not be responsible for sales tax remittance on sales through that marketplace.

Registration procedure:

You can send an application for a tax license using the online service “Tax License Application”

Sales tax payment and filing date:

All electronic tax returns must be submitted no later than the 20th day of the month following the reporting period.

All electronic payments must be paid no later than the 25th day of the month following the reporting period.

All paper returns must be filed and paid by the 20th of the month following the reporting period.

Penalty and interest:

A penalty of 10 percent of the tax liability is assessed if a return is not received within 30 days following the month the return is due. The minimum penalty is 10 dollars and is assessed even if the tax is zero. 

1 percent interest will be assessed each month on any past tax until the tax is paid in full. Interest for the first month cannot be less than $ 5.