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Who needs a sales tax license in South Dakota?

Issued by South Dakota Department of Revenue, Business Tax Division, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in South Dakota

The South Dakota table lists this for every kind of business.

Apply online before the first sale and post the license. South Dakota has no personal or corporate income tax, so there is no state withholding account. Besides the state sales tax, most cities add up to 2% municipal sales tax, and many add a 1% municipal gross receipts tax on prepared food, alcohol, lodging and admissions, which restaurants and bars collect on the same return. Business Tax Division: 1-800-829-9188.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by South Dakota Department of Revenue, Business Tax Division.

Sources and dates

Department of Revenue tax license application and sales and use tax guide (2026); bars and restaurants tax facts (July 2026). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.