Taxpayer Information Step 1 of 2 Select the type of ownership and all types of licenses you are applying for.
Ownership Type
Corporation: An association of individuals, created by law or under authority of law, having a continuous existence independent of the existences of its members, and powers and liabilities distinct from those of its members.
Limited Liability Company: A company in which the shareholders cannot be assessed for debts of the company beyond the sum they still have invested in the company.
Limited Liability Limited Partnership: A limited partnership formed under the applicable state limited partnership statute, which specifically registers and thereby provides liability protection to the general partners.
Limited Liability Partnership: A form of general partnership in which partners are statutorily relieved of all or part of their personal liability for partnership liabilities and obligations.
Limited Partnership: A partnership in which some of the partners have a limited liability to the firm's creditors.
Partnership: An association of two or more persons to conduct a business. In contrast to a corporation, those who engage in a partnership are liable for debts incurred by the company to the full extent of their private fortunes rather than merely to the extent of their investment.
Sole Proprietor: A one person business that is not registered with the state as a corporation or a limited liability company. A sole proprietor can be held personally liable for any business-related obligation.
Trusts: An agreement under which money or other assets are held and managed by one person for the benefit of another.
If your business is not one of the above please call 1-800-829-9188 for help.
License Types Select all license types that apply to your business.
Business Tax Licenses
Contractors' excise tax license (ET): A contractors' excise tax license is required if your business is entering into a realty improvement contract or a contract for construction services enumerated in division C of the Standard Industrial Classification Manual, 1987.
Manufacturer's license (MT): A manufacturer's license is required if your business fabricates or manufacturers items which are sold to other companies for resale, and if your company has a manufacturing facility in South Dakota.
Sales tax license (ST): A South Dakota sales tax license is required if your business sells, rents, or leases any kind of tangible personal property, products transferred electronically, or provides any kind of service.
Use tax license (UT): A use tax license is required if your business purchases tangible personal property, products transferred electronically, or services on which South Dakota sales tax was not paid.
Wholesales license (WT): A wholesale license is required if your business sells all products to other businesses for resale.
Motor Fuel Licenses
Bulk Plant Operator (BK): A Bulk Plant Operators license is required if your business operates a fuel storage facility in South Dakota (other than a terminal).
Blender (BL): A Blenders license is required if your company produces a biodiesel blend which is a blended special fuel containing a minimum of five percent by volume of biodiesel. A Blenders license is also required if your company blends two or more products (other than 100% ethyl alcohol with gasoline), to produce a product that is capable of use in the generation of power for the propulsion of a motor vehicle, airplane, motorboat or snowmobile.
CNG Vendor (CN): A CNG Vendors license is required if your business is a utility company that is regulated by the Public Utilities Commission and sells compressed natural gas for use in motor vehicles.
Ethanol Producer (EP): An Ethanol Producers license is required if your company produces ethyl alcohol in South Dakota that is 99% pure and distilled from cereal grains for sale, use, or for the purpose of making ethanol blends.
Highway Contractor (HC): A Highway Contractors license is required if your business performs construction, reconstruction, repair, or maintenance on publicly funded highways and roads in South Dakota, including township work and snow removal.
Supplier (SU): A Suppliers license is required if your business owns fuel within a pipeline system and can withdraw that fuel or authorize its withdrawal at a terminal located within South Dakota or, if your business owns fuel within a pipeline system located outside of South Dakota, can withdraw or authorize withdrawal of that fuel for sale, use or storage in South Dakota and wants to collect and remit South Dakota taxes and Tank Inspection fees to the state. Your business must also be licensed as a Position holder with the Internal Revenue Service.
Importer/Exporter (IX): An Importer/Exporters license is required if your business owns fuel which is transporter into or from South Dakota from another state or country for sale or delivery by truck, rail car, or any means other than a pipeline. If you export fuel from the state you must be licensed to either collect and remit fuel taxes, or be licensed to deal in tax free fuel in the other specified state(s) to which the fuel is exported.
LPG User (LU): An LPG Users license is required if your business uses liquid petroleum gas in the engine fuel supply tank of a motor vehicle and wishes to purchase the fuel on a tax unpaid basis. Or if your business is purchasing liquid petroleum fuel for multiple uses which are subject to different taxes.
LPG Vendor (LV): An LPG Vendors license is required if your business sells liquid petroleum gas for use in motor vehicles, or sells to other LPG vendors that are selling the product for motor vehicle usage.
Marketer (MK): A Marketers license is required if your business sells fuel products in South Dakota as a wholesale distributor or retail dealer. A separate license is required for each business located within the state.
Tribal Marketer (TM): A Tribal Marketers license is required if your business sells fuel products as a wholesale distributor or retail dealer on Indian Country (Reservations) in South Dakota where the Tribal Government has a tax agreement with the state. A separate license is required for each business located within the state.
Terminal operator (TO): A Terminal Operators license is required if your business by ownership or contractual agreement is responsible for the operation of a terminal in South Dakota.
Transporter (TR): A Transporters license is required if your business provides transportation of fuel in quantities over 4,200 gallons within South Dakota or to areas outside the state by transport truck, rail car, or means other than a pipeline.
Special Tax Licenses
Artisan Distiller (AD): A South Dakota distillery may produce up to 50,000 gallons annually using at least 30% of South Dakota ingredients. The resulting product may be sold on their premises for either on premise or off premise consumption.
Carrier License (CA): This license allows any person who transports passengers for hire (bus, limo, taxi) to sell all types of alcohol for consumption in the vehicle only.
Common Carrier (CC): A carrier engaged in the business of transporting wine.
Dispensers Liquor (DA): Allows duly licensed medical personnel or hospitals, clinics, industrial companies, etc. to purchase alcohol for scientific or medicinal purposes only.
Direct Shipper (DS): Allows eligible wineries to ship their product directly to end consumers in the State of South Dakota.
Farm Winery (FW): Enables a South Dakota Winery using a majority of South Dakota grown products to produce up to 150,000 gallons annually and to sell their product for either on premise or off premise consumption.
Liquor Distiller (LD): Any distillery that manufactures distilled spirits within the State of South Dakota but does not meet the requirements of the Artisan Distiller license.
Manufacturer Malt Beverage (MB): South Dakota malt beverage manufacturers which produce up to 5,000 barrels annually may sell their product for on premise consumption only.
Retail on Premises Manufacturer (OM): A retailer which provides a location for customers to produce wine or beer on the premises.
Solicitors (SA): Any person employed by a wholesaler who is selling or promoting alcoholic beverages to retailers.
Transporters Alcohol (TA): Any carrier or private vehicle which transports distilled spirits and wine to South Dakota alcohol licensees.
Wholesaler Malt Beverage (WB): This license type allows a wholesaler to sell malt beverages to retailers only.
Wholesaler Liquor (WL): This license allows a wholesaler to sell all types of alcohol to retailers only.
Lottery Licenses
Municipal/County Alcohol License: This license is required for a Video Establishment license. The number should be entered in the following format: AA9999999.
Distributor (DL): A Distributor license is required to provide the terminals and parts to the operators.
Instant Only (IL): An Instant Only license is required to sell scratch tickets.
Instant/Online (IO): An Instant/Online license is required to sell scratch and lotto tickets.
Manufacturer (ML): A Manufacturer license is required to produce the terminals after the hardware and software have been tested and approved by the Lottery and an independent gaming laboratory.
Operator (OL): An Operator license is required to own the terminals and provide maintenance by technicians certified by the Lottery.
Video Establishment (VE): A Video Establishment license is required for a business to house terminals and must have an on-sale alcohol beverage license.
Taxpayer Information Step 2 of 2
1. Taxpayer Information
Owner name
This is the name of the business owner (the corporation name, partnership name, etc.).
What does SSN mean?
The Social Security number is required of all sole owners, partners, and corporate officers.
What does DBA mean?
DBA stands for doing business as. This is the name of your business.
Address
This is the location of the owner. If the mailing address is different you will also need to complete "2. Mailing Address."
Correspondence: You may select to have tax correspondence, except for returns, sent to the owner address or mailing address if one is listed. If an email address is available, the information will be sent by email.
2. Mailing Address
Complete this section if the mailing address for the owner is different from the location address of the owner listed in #1 above. Statements will be sent to this address. You will not be sent paper returns when filing and paying electronically. If you do not file and pay electronically check the box "Unable to file and pay electronically" on the Filing Information tab and enter the address returns are to be mailed to.
3. Business Address
Complete this section if the business is located at a different address than the location of the owner listed in #1 above. You may select to have tax correspondence, except returns and billing notices, sent to the business address also.
Filing Information
EPath is South Dakota's electronic filing system.
If you file a 911 Surcharge, Motor Fuel Supplier or Motor Fuel Importer/Exporter tax return you are required to file and pay electronically.
You may, but are not required to, file and pay sales and use tax and contractors' excise tax returns electronically.
If you already have an EPath account enter the Administrator's User Name and check the box "Do you have an existing EPath Account". When your new license is approved, it will be added to your existing EPath account. You will be able to see this in your account, the next time you logon to EPath.
If you do not have an EPath account, please enter a Username of your choice. The Username must be at least 8 characters and cannot contain special characters !@#$%^&*(). The Department will create your EPath account when your license is approved. You will be mailed a temporary password. When you log into EPath you are required to create a new password and set your security questions.
Paper returns are not sent to taxpayers with active EPath accounts.
If you are unable to file and pay electronically or you do not want to file and pay your sales, use, or contractors' excise tax electronically be sure to check the box to this question.
If you do not file and pay electronically and you want the tax returns mailed to a different address than displayed, please enter the correct address.
The Department may contact the person or business listed in the mailing address to discuss your account. If you do not want the Department to speak to this person or business, check "No" after the question "Can we talk with the individual immediately above regarding your account?"
Lottery Background Information
SD Lottery Vendor
SD Lottery Vendor: Any person who has entered into a contract directly involved with providing facilities, equipment, tickets, and services unique to the SD Lottery but not including materials, supplies, equipment, and services common to the ordinary operations of state agencies.
Electronic Fund Transfer (EFT)
Where to find your Routing and Bank Account Number:
Business Information
1. Business Begin Date
This is either the date that your business started operations in South Dakota or the date that your business plans on beginning operations in South Dakota.
2. Is your Business located on Indian Country
Check yes if your business is located on Indian country in SD.
Five Indian Tribes in South Dakota have tax collection agreements with the State that include sales, use and contractors' excise taxes. Two Indian Tribes have limited tax collection agreements that include contractors' excise tax and use tax. These agreements ensure that all businesses making sales or providing construction services on property included in a tax collection agreement are subject to the same taxes, tax rates and exemptions. All businesses, including those owned by tribal members, are responsible for remitting tax. All tax due in these jurisdictions is reported on the state tax return and is then distributed between the State and Tribal Governments based on the tax collection agreements.
The Tribal Governments with tax agreements and the Indian Country they control include:
Cheyenne River Sioux Tribe: Includes the Cheyenne River Reservation in Dewey and Ziebach Counties, excluding a 500 foot strip of land in the northern most portions of Dewey and Ziebach Counties.
Crow Creek Special Jurisdiction: Includes the Crow Creek Indian Reservation, which includes portions of Hughes, Hyde, and Buffalo Counties.
Standing Rock Sioux Tribe: Includes the Standing Rock Reservation in Corson County and a 500 foot strip of land in the northern most portions of Dewey and Ziebach Counties.
Oglala Sioux Tribe: Includes the Pine Ridge Reservation in Shannon County and that portion of Jackson County south of the White River, and the Allen Store in Allen, SD.
Rosebud Sioux Tribe: Includes the Rosebud Reservation in Todd County, and Indian country defined by 18 U.S.C. 1151 (b) and (c) in Mellette, Tripp, and portions of Gregory and Lyman Counties.
Sales of products and services delivered on Indian country controlled by Tribal Governments that do not have a sales tax agreement are subject to the state sales, use, and contractors' excise taxes.
The Tribal Governments that do not have a sales tax agreement are: Flandreau, Yankton, Lower Brule, Crow Creek, and Sisseton-Wahpeton.
For information on how taxes on Indian Country please read the Tribal Tax Facts.
3. Accounting Method
The cash method of accounting means receipts are recorded during the period in which they are received.
The accrual method of accounting recognizes receipts when they are earned, rather than when the payment is received.
4. Will your business be open all year?
If your business is open in South Dakota all year, please click yes. If it is a seasonal business, please indicate the months the business will be open.
5. Principal Product or Service
Please indicate the types of products or services you sell.
If this license is for a specific project in South Dakota please provide a description of the project and the dates you will be working on the project.
6. NAICS Code
The North American Industry Classification System (NAICS) is used to classify types of businesses for statistics. Please select the category that describes the principal product or service you sell. When you select a category the description of the category will automatically be put in line 7.
8. Additional NAICS
If you have additional categories you would like to select to define your business you may select them on line 8 - multiple entries may be made on this line.
9. Estimated Yearly Sales
This is an estimate of your yearly taxable sales in South Dakota. This is only an estimate. The Department of Revenue needs this information to establish your business' filing status.
10. Does Your Business
1. Have a physical location in SD?
2. Have service people that call on customers in SD?
3. Have salespeople that enter SD to promote or sell your products or services?
4. Install or repair products in SD?
5. Deliver products in your own delivery vehicles?
If you answer yes to any of these questions you will be asked how many employees are in SD. This is a required field. Include all employees that are permanently or temporarily located in SD and independent sales representatives that travel into South Dakota.
11. Previous Owner
If you purchased an existing business, who was the previous owner?
12. Website
Please list the website address if you have a website.
13. Cigarettes or tobacco
If you are applying for a sales tax license check yes if you are planning to sell cigarettes or tobacco products at this location.
17 and 18. Telecommunications or prepaid wireless providers
The sales of telecommunications or prepaid wireless services are subject to the 911 Emergency Surcharges that are reported directly to the Department of Revenue.
13. Submit Application
You may review the application at this time. If any changes need to be made, click on the tab for the section the information is located in and make necessary changes.
The application may be printed at this time. The application may also be printed after it is submitted.
Contact person
Select the person the Department may contacted regarding the application. If that person is not listed, select other and enter their name.
If you have not created an account, you will not be able to access the application after you click Submit.
After you submit the application you will have the option to
Begin a new application.
View and Print the application that was just submitted.
