Q u e s t
License Number ______________________________
Quick Easy Secure Tax Filing
Return Period ________________________________
Date Filed ___________________________________
SALES TAX RETURN
Confirmation Number ________________________
This worksheet is for your records.
Be careful to transfer the SD QUEST calculations and confirmation number, correctly.
Have your PIN and Tax ID Number ready when you access the SD QUEST TeleFile or Internet System.
Make copies as needed or obtain copies by contacting theDepartment of Revenue at 1-800-TAX-9188 or at
Areas shaded in gray will be calculated by SD QUEST.
1. GROSS SALES
(DO NOT INCLUDE SALES TAX)
The Gross Sales figure must include all sales made by the retailer in the current month or months.
The figure should reflect all taxable and non-taxable sales, including Indian Reservation sales, of
both tangible personal property and services.
2. USE TAX
Use tax is a tax placed on the COST of tangible personal property or services for which NO sales
tax was paid on the initial transaction. Examples of use tax would be items taken out of inventory for
business or personal use, donated items for a contest or fund raiser, property or services bought out-
of-state for use in South Dakota, or purchases made through mail-order catalogs when no South Dakota
sales tax was paid.
(Lines 1 + 2)
“Resale” applies to products or services that are purchased with the intention of reselling them. (Note:
you must receive and have on file a Certificate of Resale issued by the purchaser.) “Out-of-state” sales are
those made to customers where possession of tangible personal property or the use of a service takes place
outside the State of South Dakota. Services performed on tangible personal property (i.e. repair, cleaning,
maintenance, etc.) are taxable where performed.
B. GOVERNMENT/PRESCRIPTION DRUGS/MOTOR FUEL/MOTOR VEHICLES/HOSPITALS/
SCHOOLS/LIVESTOCK FEED, SEED, FERTILIZER
Government includes the United States, the State of South Dakota, county or local government agencies.
Hospitals are exempt IF non-profit and charitable. Schools, Government, and Hospitals must pay from the
funds of and title retained by the entity to be considered exempt. Motor Fuel is exempt from sales tax IF
subject to Motor Fuel tax or IF used for ag purposes. Feed, if used for livestock, horses and poultry is
exempt. (Note: sales of feed for pets is not exempt.)
Sales or deliveries of tangible personal property or services to the Cheyenne River, Pine Ridge, Rosebud, or
Standing Rock Indian Reservations are subject to reservation sales tax. Reservation sales are also included in
Line 1 and transferred to the city tax portion of the original sales tax return.
If other deductions are claimed, documentation must be retained with your tax records. Examples of other
deductions are returned merchandise, video lottery and lottery ticket sales, fishing & hunting licenses, bad
debts, WIC and food stamp purchases.
4. TOTAL DEDUCTIONS
(Add lines A + B + C + D)
5. TAXABLE SALES
(Line 3 – Line 4)
A return MUST be filed even if no tax is due.
(cont. on reverse side)