Registration Requirements in South Dakota

Businesses in South Dakota may be required to register for various licenses or reporting. You can use their information gateway found here to get started. 

S-Corporation Income Tax

South Dakota recognizes the federal S-election, and South Carolina S corporations are not required to pay tax to the state.

LLC/Partnership Income Tax

LLCs and partnerships are not required to pay income tax to South Dakota.

Individual Income Tax

Individuals are not required to pay income tax to South Dakota.

Additional Information

If your business was formed or is located in another state, but generates income in South Dakota, it may be subject to South Dakota taxes. The rules for taxation of multistate businesses, including what constitutes nexus with a state for the purpose of various taxes, are complicated. If you run such a business, you should consult with a tax professional.

South Dakota Department of Revenue: 

http://dor.sd.gov/taxes/

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