Who Needs A License?

Any company with a physical presence in South Dakota is needed to be licensed for sales taxation. Gross sales or transactions consist of the sale of tangible individual residential or commercial property, any products transferred digitally, or services. The minimum thresholds noted below do not apply to organizations with a physical presence in South Dakota. South Dakota law also needs any company without a physical existence in South Dakota to acquire a South Dakota sales tax license and pay appropriate sales tax if the organization satisfies the following requirements in the previous or current calendar year:

How To Get A License

- Register for a South Dakota sales tax license utilizing the online Tax License Application.

• Register with several states through the Streamlined system at streamlinedsalestax.org.
  
  Remote Sellers and Marketplace Providers
  
  Remote Sellers
  
  Remote sellers who fulfill specific limits must get a South Dakota sales tax license and pay appropriate sales tax. (Per SDCL 10-64)
  
  A remote seller is a company without a physical existence in South Dakota that satisfies the following criteria in the previous or present fiscal year:
  
  - Your service's gross profits from sales into South Dakota went beyond $100,000
  
  Gross sales or transactions include the sale of tangible individual residential or commercial property, any products moved digitally, or services.
  
  Marketplace Providers
  
  Marketplace companies who satisfy a specific limit should obtain a South Dakota sales tax license and pay applicable sales tax (Per SDCL 10-65).
  
  Who This Impacts
  
  As of March 1, 2019, marketplace companies have been required to certify their organization and remit suitable sales tax on all sales it facilitates into South Dakota if:
  
  - The market service provider is a remote seller