{
  "batch": "392-south-dakota-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_no_inc",
      "category": "Business",
      "title": "No state individual income tax",
      "summary": "South Dakota does not impose a state individual income tax.",
      "body": "South Dakota does not impose a state individual income tax.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota is one of seven states that does not impose a state income tax.”",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/individuals/taxes/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota is one of seven states that does not impose a state income tax.",
      "volatility": "medium",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SD Department of Revenue: individual taxes",
      "topic": "No state individual income tax",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_no_corp",
      "category": "Business",
      "title": "SD Department of Revenue: business taxes: No corporate income tax",
      "summary": "South Dakota does not impose a corporate income tax.",
      "body": "South Dakota does not impose a corporate income tax.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota does not impose a corporate income tax.”",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/businesses/taxes/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota does not impose a corporate income tax.",
      "volatility": "medium",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SD Department of Revenue: business taxes",
      "topic": "No corporate income tax",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_rate",
      "category": "Business",
      "title": "State sales tax rate and base",
      "summary": "The state sales and use tax rate is 4.2% and applies to retail sales, including products transferred electronically, and to the sale of services.",
      "body": "The state sales and use tax rate is 4.2% and applies to retail sales, including products transferred electronically, and to the sale of services.\n\nWhat South Dakota Department of Revenue actually says:\n\n“The sales tax applies to the gross receipts of all retail sales, including the sale, lease, or rental of tangible personal property or any product transferred electronically, and the sale of services. The state sales and use tax rate is 4.2%.”\n\nNote: Statute 10-45-2 as printed also carries a version effective July 1, 2027 at 4.5%; the rate in force today is 4.2%.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/businesses/taxes/sales-use-tax/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "The sales tax applies to the gross receipts of all retail sales, including the sale, lease, or rental of tangible personal property or any product transferred electronically, and the sale of services. The state sales and use tax rate is 4.2%.",
      "volatility": "medium",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SD Department of Revenue: sales and use tax",
      "topic": "State sales tax rate and base",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_svc",
      "category": "Business",
      "title": "SDCL 10-45-4: Tax on services",
      "summary": "South Dakota taxes gross receipts of any business in which a service is rendered at the same rate as tangible goods, unless specifically exempt.",
      "body": "South Dakota taxes gross receipts of any business in which a service is rendered at the same rate as tangible goods, unless specifically exempt.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-4.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of any person from the engaging or continuing in the practice of any business in which a service is rendered.",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 10-45-4",
      "topic": "Tax on services",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_svcdef",
      "category": "Business",
      "title": "SDCL 10-45-4.1: Service defined",
      "summary": "'Service' means activities engaged in for other persons for a fee, retainer, commission or other monetary charge which predominantly perform a service rather than sell property.",
      "body": "'Service' means activities engaged in for other persons for a fee, retainer, commission or other monetary charge which predominantly perform a service rather than sell property.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“\"Service\" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-4.1.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "\"Service\" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve predominantly the performance of a service as distinguished from selling property.",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 10-45-4.1",
      "topic": "Service defined",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_pte",
      "category": "Business",
      "title": "SDCL 10-45-2.4: Tax on products transferred electronically",
      "summary": "Gross receipts from sales, leases or rentals of any product transferred electronically (digital downloads) are taxed at the same rate as tangible goods.",
      "body": "Gross receipts from sales, leases or rentals of any product transferred electronically (digital downloads) are taxed at the same rate as tangible goods.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of all sales, leases, or rentals of any product transferred electronically.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-2.4.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts of all sales, leases, or rentals of any product transferred electronically.",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 10-45-2.4",
      "topic": "Tax on products transferred electronically",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_permit",
      "category": "Business",
      "title": "SDCL 10-45-24: Retailer permit (sales tax licence)",
      "summary": "Each retailer whose receipts are subject to sales tax must apply to the Department of Revenue for a permit, one per place of business unless a statewide permit is granted.",
      "body": "Each retailer whose receipts are subject to sales tax must apply to the Department of Revenue for a permit, one per place of business unless a statewide permit is granted.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“Each retailer or person engaging in a business in this state whose receipts are subject to sales tax shall file with the Department of Revenue, an application for a permit.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-24.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "Each retailer or person engaging in a business in this state whose receipts are subject to sales tax shall file with the Department of Revenue, an application for a permit.",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 10-45-24",
      "topic": "Retailer permit (sales tax licence)",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_unlic",
      "category": "Business",
      "title": "[Unverified - being checked] SDCL 10-45-48.1: Penalty for operating as a retailer without a licence",
      "summary": "[Unverified - being checked] Engaging in business as a retailer without a sales tax licence is a Class 1 misdemeanor.",
      "body": "Engaging in business as a retailer without a sales tax licence is a Class 1 misdemeanor.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“(5) Engages in business as a retailer under this chapter without obtaining a sales tax license is guilty of a Class 1 misdemeanor;”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-48.1.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "(5) Engages in business as a retailer under this chapter without obtaining a sales tax license is guilty of a Class 1 misdemeanor;",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 10-45-48.1",
      "topic": "Penalty for operating as a retailer without a licence",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_filing",
      "category": "Business",
      "title": "SDCL 10-45-27.3: Return and payment dates",
      "summary": "A sales tax licensee files a return and pays by the twentieth day of the month following each monthly period unless the secretary sets another basis.",
      "body": "A sales tax licensee files a return and pays by the twentieth day of the month following each monthly period unless the secretary sets another basis.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-27.3.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period.",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 10-45-27.3",
      "topic": "Return and payment dates",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_dba",
      "category": "Business",
      "title": "SDCL 37-11-1: Fictitious (DBA) name filing",
      "summary": "A person regularly doing business in South Dakota must file a fictitious name statement unless the name shows the surname of each person interested or is already on file with the Secretary of State; renewed every fifth year, $10 fee.",
      "body": "A person regularly doing business in South Dakota must file a fictitious name statement unless the name shows the surname of each person interested or is already on file with the Secretary of State; renewed every fifth year, $10 fee.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“Any person regularly engaging in or conducting a business in this state shall file a fictitious name statement unless one of the following apply: (1) The name of the business plainly shows the true surname of each person interested in the business; or (2) The name of the business is on file with the secretary of state in a required business filing. The fictitious name statement shall include the name, post office address, and residence address of each person interested in the business and the address where the main office of the business is to be maintained. The fictitious name statement shall be electronically filed with the secretary of state, or filed in paper form with any register of deeds in the state. The filing shall be renewed every fifth year thereafter. A fee of ten dollars shall be paid with each new filing and renewal.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/37-11-1.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "Any person regularly engaging in or conducting a business in this state shall file a fictitious name statement unless one of the following apply: (1) The name of the business plainly shows the true surname of each person interested in the business; or (2) The name of the business is on file with the secretary of state in a required business filing. The fictitious name statement shall include the name, post office address, and residence address of each person interested in the business and the address where the main office of the business is to be maintained. The fictitious name statement shall be electronically filed with the secretary of state, or filed in paper form with any register of deeds in the state. The filing shall be renewed every fifth year thereafter. A fee of ten dollars shall be paid with each new filing and renewal.",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 37-11-1",
      "topic": "Fictitious (DBA) name filing",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r392_south_dakota_business_and_tax_for_creators_428_south_dakota_business_and_tax_for_creators_llc",
      "category": "Business",
      "title": "SDCL 47-34A-201: LLC is a separate legal entity",
      "summary": "A limited liability company is a legal entity distinct from its members.",
      "body": "A limited liability company is a legal entity distinct from its members.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“A limited liability company is a legal entity distinct from its members.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/Statute/47-34A-201",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "A limited liability company is a legal entity distinct from its members.",
      "volatility": "low",
      "from_batch": "392-south-dakota-business-and-tax-for-creators",
      "subject": "SDCL 47-34A-201",
      "topic": "LLC is a separate legal entity",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}