South Dakota DOR Publishes Use Tax Guidance for Special Events

The South Dakota Department of Revenue (DOR) published guidance on how the state’s use tax applies to special events such as craft fairs, vendor shows, trade shows, and other temporary retail events. The document outlines licensing requirements for vendors, explains which taxes apply, and provides details on filing special event tax returns. [S.D. Dep’t of Revenue, Tax Facts - Special Events, 09/01/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.