Motor vehicles registered in the State of South Dakota are subject to the 4% motor vehicle excise tax. Mobile / Manufactured homes are subject to the 4% initial registration fee. All fees are assessed from purchase date regardless of when an applicant applies for title and registration.

Some customers are exempt from paying sales tax under South Dakota law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.

Sales tax applies to the gross sales or transactions including selling, renting, or leasing products or services (including products delivered electronically) into South Dakota.

A South Dakota tax power of attorney (Form 2848) is a form provided by the federal government that allows taxpayers to designate a representative to complete tax forms, request confidential information, and file federal taxes on their behalf.

South Dakota State sales and use tax is 4.5%. All sales of taxable products and services, including attorney services, are subject to the state sales tax.

Phone - 1.800. 829.9188. Virtual Office Visit - schedule an appointment to speak with one of our business tax agents.

Returns may be filed either on paper returns or electronically through our online Filing and Tax Payment portal. Returns are due by the 20th of the month. Payments if you file on paper returns are also due on the 20th of the month. Payments submitted electronically are due by the 25th of the month.