South Dakota DOR Issues Fact Sheet on License Requirements for Sales, Use, Contractor’s Excise Tax

The South Dakota Department of Revenue Dec. 1, 2021 issued a fact sheet providing general guidelines on license requirements for sales and use and contractor’s excise taxes, and how to obtain a permit in the state. The fact sheet explains: 1) applicable tax rates; 2) the state’s tax license requirements for various businesses; 3) the procedure to apply for a tax license; 4) consolidated filing requirements for businesses with multiple locations and statewide tax licenses; and 5) the consequences of operating without a license. [S.D. Dep’t of Revenue, License Requirements for Sales, Use & Contractor’s Excise Tax, 12/01/21]

Reference: View ...