South Dakota DOR Issues Guidelines on Licensing Requirements for Sales, Use, Contractor’s Excise Taxes

The South Dakota Department of Revenue (DOR) published a document providing guidelines on licensing requirements for sales, use, and contractor’s excise taxes in the state. The document details which businesses need a South Dakota sales tax license or contractor’s excise tax license based on their physical presence, sales volume, and type of work performed. It also outlines the application process, penalties for operating without a license, and consolidated filing options for businesses with multiple locations. [S.D. Dep’t of Revenue, License Requirements for Sales, Use and Contractor’s Excise Tax, 07/01/25]

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