South Dakota DOR Publishes Fact Sheet on Sales and Use Tax Treatment of Attorney Services

The South Dakota Department of Revenue (DOR) Oct. 1, 2023 published a fact sheet on the sales and use tax treatment of attorney services. Attorneys are responsible for collecting and remitting the state and municipal sales tax if they maintain an office within the state and use tax if they don’t have an office in the state but provide services to clients within the state. The DOR mandates a South Dakota sales tax license for nonresident attorneys performing legal services. The fact sheet includes information on: 1) the tax treatment of barter income, retainer fees, court reporter fees, expert consulting ...