Sales And Use Tax Return Form - South Dakota (Page 2 of 2) in pdf

You MUST complete and send in this return even if you have zero receipts.

Failure to do so could result in a penalty.

File and pay electronically at

Receive a collection allowance of 1.5% of the tax due, not to exceed $70, each reporting

period, by filing and paying your taxes electronically and on time.

No allowance given on contractors’ excise tax returns or if you have past tax due.

Change of Address: Please use the lines provided on the return to correct your address or send the address change to

the South Dakota Business Tax Division. A new license card with the new address will be mailed to

you.

Close your Account: To cancel your tax license enter the last day of business in the space provided.

You must cancel your license within 30 days, file a final return, and pay all tax due if:

1. The ownership of the business changes (For example, from sole ownership to a partnership,

from a partnership to a corporation, etc.) The new owner must apply for a new tax license at

You must notify the Department when a partner leaves or enters a partnership, but you do

not need to cancel your license.

2. You close your business; or

3. You sell your business.

Interest: 1% (.01) interest will be assessed each month on any past due tax until the tax is paid in full. (A minimum of

$5.00 interest is due the first month). (1.25% interest is assessed for each month tax is unpaid prior to July

2015.)

Penalty: 10% (.10) of the tax due (minimum $10.00, even if no tax is due) is assessed if a return is not filed within 30

days following the month the return is due.

Make Checks Payable to: South Dakota State Treasurer

Please write your license number on your check.

•

Please do not staple or paperclip the check to the return.

•

Mail Returns to: Department of Revenue

Remittance Center

PO Box 5055

Sioux Falls, SD 57117-5055

If you have questions or need help completing the return and/or worksheet, please visit the nearest Department of

Revenue Office or call 1-800-829-9188.

South Dakota Department of Revenue

Aberdeen Area Office

Sioux Falls Area Office

Business Tax Division

14 South Main, Suite 1-C

300 S Sycamore Ave, Suite 102

445 E Capitol Ave

Aberdeen, SD 57401

Sioux Falls, SD 57110

Pierre, SD 57501

Mitchell Area Office

Watertown Area Office

417 N Main, Suite 112

715 S Maple

Contact Information: Call:

Mitchell, SD 57301

Watertown, SD 57201

1-800-829-9188 Email:

bustax@state.sd.us

Rapid City Area Office

Yankton Area Office

Website:

1520 Haines Avenue, Suite 3

1900 Summit Street

Rapid City, SD 57701

Yankton, SD 57078

Sales And Use Tax Return Form - South Dakota Page 2

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