South Dakota Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Bimonthly (due by the last day of the month following each two month period), if annual tax is under $1,000.
• Administration:
  Department of Revenue
  Business Tax and Field Services Division
  445 East Capitol Ave.
  Pierre, SD 57501-2291
  Phone: 605-773-3311; 800-829-9188