South Dakota DOR Releases Revised Taxability Matrix on Tax Administration Practices

The South Dakota Department of Revenue (DOR) Dec. 20 released a revised Taxability Matrix document providing guidance to taxpayers on tax administration practices in the state. The DOR includes guidance on which administrative practices the state follows and provides explanations of the state’s practice if it does not follow a listed practice by providing a Library of Definitions and a Taxability Matrix for Tax Administration Practices, which defines relevant tax related terms and provides explanations on the treatment of such tax-related definitions. [S.D. Dep’t of Revenue, Taxability Matrix: Tax Administration Practices, 12/20/24]

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