{
  "batch": "428-south-dakota-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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_r428_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": "428-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"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_dor_sos_anchor",
      "category": "Business",
      "title": "South Dakota Department of Revenue and Secretary of State: official agency index URLs",
      "summary": "South Dakota's revenue department (dor.sd.gov) and secretary of state (sdsos.gov) are the official state agencies for tax and business registration, with index pages at https://dor.sd.gov/ and https://sdsos.gov/.",
      "body": "South Dakota's revenue department (dor.sd.gov) and secretary of state (sdsos.gov) are the official state agencies for tax and business registration, with index pages at https://dor.sd.gov/ and https://sdsos.gov/.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota Department of Revenue”\n\nNote: Anchor record for South Dakota batch. Both agency homepages accessed and confirmed as official .gov domains.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota Department of Revenue",
      "volatility": "low",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota Department of Revenue and Secretary of State",
      "topic": "official agency index URLs",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_dor_no_income_tax",
      "category": "Business",
      "title": "South Dakota Department of Revenue: state personal income tax",
      "summary": "South Dakota does not impose a state income tax, so there is no state personal income tax on self-employment income.",
      "body": "South Dakota does not impose a state income tax, so there is no state personal income tax on self-employment income.\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.”\n\nNote: Recorded as an absence of tax. The DOR Individuals Taxes page states this directly.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/individuals/taxes/",
      "last_verified": "2026-10-18",
      "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": "low",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota Department of Revenue",
      "topic": "state personal income tax",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_dor_sales_tax_permit_digital",
      "category": "Business",
      "title": "South Dakota Department of Revenue: sales tax permit requirement and digital goods taxation",
      "summary": "Any business with a physical presence in South Dakota is required to be licensed for sales tax collection, and sales tax applies to gross receipts of all retail sales including any product transferred electronically, so digital goods and subscriptions sold by a South Dakota-based creator are taxable.",
      "body": "Any business with a physical presence in South Dakota is required to be licensed for sales tax collection, and sales tax applies to gross receipts of all retail sales including any product transferred electronically, so digital goods and subscriptions sold by a South Dakota-based creator are taxable.\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%. Any business with a physical presence in South Dakota is required to be licensed for sales tax collection. Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.”\n\nNote: State rate 4.2% stated on page. Municipal rates may add to this.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/businesses/taxes/sales-use-tax/",
      "last_verified": "2026-10-18",
      "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%. Any business with a physical presence in South Dakota is required to be licensed for sales tax collection. Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.",
      "volatility": "medium",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota Department of Revenue",
      "topic": "sales tax permit requirement and digital goods taxation",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_dor_sales_tax_physical_goods",
      "category": "Business",
      "title": "South Dakota Department of Revenue: shipped physical goods taxation and collection duty",
      "summary": "The sale of tangible personal property is subject to South Dakota sales tax, and any business with a physical presence in South Dakota must collect it; the state rate is 4.2% plus applicable municipal taxes, with the combined rate varying by locality.",
      "body": "The sale of tangible personal property is subject to South Dakota sales tax, and any business with a physical presence in South Dakota must collect it; the state rate is 4.2% plus applicable municipal taxes, with the combined rate varying by locality.\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%. Any business with a physical presence in South Dakota is required to be licensed for sales tax collection.”\n\nNote: The page states the state rate (4.2%) but does not state a single combined rate; combined rates vary by municipality and require the Sales Tax Rate Lookup tool.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/businesses/taxes/sales-use-tax/",
      "last_verified": "2026-10-18",
      "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%. Any business with a physical presence in South Dakota is required to be licensed for sales tax collection.",
      "volatility": "medium",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota Department of Revenue",
      "topic": "shipped physical goods taxation and collection duty",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_sos_fees_sole_proprietor_dba_llc",
      "category": "Business",
      "title": "South Dakota Secretary of State: filing fees for sole proprietorship, DBA, and LLC",
      "summary": "A DBA (fictitious) business name registration costs $10 with $10 renewal; domestic LLC Articles of Organization cost $150 filed electronically or $165 filed on paper; sole proprietorships using their legal name do not file with the Secretary of State.",
      "body": "A DBA (fictitious) business name registration costs $10 with $10 renewal; domestic LLC Articles of Organization cost $150 filed electronically or $165 filed on paper; sole proprietorships using their legal name do not file with the Secretary of State.\n\nWhat South Dakota Secretary of State actually says:\n\n“Effective July 1, 2016 This website provides a complete list of all fees collected by the Secretary of State's office. Register a DBA (Fictitious) Business Name DBA (Fictitious) Business Name Registration $10 Amendment to DBA (Fictitious) Business Name Registration $10 Renewal of DBA (Fictitious) Business Name Registration $10 Cancellation of DBA (Fictitious) Business Name Registration NO CHARGE Limited Liability Company (LLC) - Domestic & Foreign Domestic Articles of Organization Filed Electronically online $150 Filed via Paper (includes paper filing fee) $165”\n\nNote: Fee schedule page states fees effective July 1, 2016. Sole proprietorships operating under the owner's legal name do not need to register with the SOS; only DBAs do.",
      "source_type": "official",
      "source_link": "https://sdsos.gov/general-information/filing-fees.aspx",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Secretary of State",
      "evidence_quote": "Effective July 1, 2016 This website provides a complete list of all fees collected by the Secretary of State's office. Register a DBA (Fictitious) Business Name DBA (Fictitious) Business Name Registration $10 Amendment to DBA (Fictitious) Business Name Registration $10 Renewal of DBA (Fictitious) Business Name Registration $10 Cancellation of DBA (Fictitious) Business Name Registration NO CHARGE Limited Liability Company (LLC) - Domestic & Foreign Domestic Articles of Organization Filed Electronically online $150 Filed via Paper (includes paper filing fee) $165",
      "volatility": "low",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota Secretary of State",
      "topic": "filing fees for sole proprietorship, DBA, and LLC",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_sos_annual_report_llc_fee_deadline",
      "category": "Business",
      "title": "South Dakota Secretary of State: LLC annual report fee and deadline",
      "summary": "LLC annual reports cost $55 filed electronically or $70 filed on paper; the page does not state an annual report deadline date.",
      "body": "LLC annual reports cost $55 filed electronically or $70 filed on paper; the page does not state an annual report deadline date.\n\nWhat South Dakota Secretary of State actually says:\n\n“Annual Report Filed Electronically online $55 Filed via Paper (includes paper filing fee) $70 Customers whose business entities are 'Delinquent' may still use this tool to electronically E-File their Annual Report or to print the Annual Report and mail it in with the additional $50 late fee per Annual Report.”\n\nNote: Fee confirmed from SOS fee schedule and annual report page. Deadline date not stated on the annual report instructions page checked.",
      "source_type": "official",
      "source_link": "https://sosenterprise.sd.gov/BusinessServices/Business/AnnualReportInstr.aspx",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Secretary of State",
      "evidence_quote": "Annual Report Filed Electronically online $55 Filed via Paper (includes paper filing fee) $70 Customers whose business entities are 'Delinquent' may still use this tool to electronically E-File their Annual Report or to print the Annual Report and mail it in with the additional $50 late fee per Annual Report.",
      "volatility": "low",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota Secretary of State",
      "topic": "LLC annual report fee and deadline",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "money.payout",
          "rules.enforcement"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_sos_privacy_public_register",
      "category": "Business",
      "title": "[Unverified - being checked] South Dakota Secretary of State: publicly searchable business register and address privacy",
      "summary": "[Unverified - being checked] South Dakota Secretary of State business entity and DBA registrations are publicly searchable online by name and owner, and the address used in the filing appears on the public record; a commercial registered agent address may be used for service of process but the principal office address disclosed in the filing is public.",
      "body": "South Dakota Secretary of State business entity and DBA registrations are publicly searchable online by name and owner, and the address used in the filing appears on the public record; a commercial registered agent address may be used for service of process but the principal office address disclosed in the filing is public.\n\nWhat South Dakota Secretary of State actually says:\n\n“Information about individual business entities can be searched, viewed and printed using this search tool for free. Search for businesses by their name or by their Secretary of State Business ID. Search by DBA - Business Name Search by Owner Search: DBA - Business Name Starts With Contains DBA - Business Name ID City of Business Date Range (mm/dd/yyyy) From: To: Active Entities Only”\n\nNote: Both business entity search and DBA search are free, public, and searchable by name/owner. Did not view actual search results to confirm whether home addresses are displayed in results fields; noted as partial.",
      "source_type": "official",
      "source_link": "https://sosenterprise.sd.gov/BusinessServices/Business/FilingSearch.aspx",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Secretary of State",
      "evidence_quote": "Information about individual business entities can be searched, viewed and printed using this search tool for free. Search for businesses by their name or by their Secretary of State Business ID. Search by DBA - Business Name Search by Owner Search: DBA - Business Name Starts With Contains DBA - Business Name ID City of Business Date Range (mm/dd/yyyy) From: To: Active Entities Only",
      "volatility": "low",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota Secretary of State",
      "topic": "publicly searchable business register and address privacy",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy",
          "access.signup"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-sd"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r428_south_dakota_business_and_tax_for_creators_sd_state_business_license_home",
      "category": "Business",
      "title": "State-level business licence for home-based business",
      "summary": "South Dakota does not issue a general state-level business licence; a home-based creator needs a sales tax licence from the Department of Revenue if selling taxable goods or services, and any profession-specific licence if applicable, but there is no general state business licence requirement.",
      "body": "South Dakota does not issue a general state-level business licence; a home-based creator needs a sales tax licence from the Department of Revenue if selling taxable goods or services, and any profession-specific licence if applicable, but there is no general state business licence requirement.\n\nWhat South Dakota Department of Revenue actually says:\n\n“Any business with a physical presence in South Dakota is required to be licensed for sales tax collection. Register for a South Dakota sales tax license using the online Tax License Application.”\n\nNote: Absence of a general state business licence inferred from the fact that only sales tax and profession-specific licences appear on the DOR site; no separate general licence page found.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/businesses/taxes/sales-use-tax/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "Any business with a physical presence in South Dakota is required to be licensed for sales tax collection. Register for a South Dakota sales tax license using the online Tax License Application.",
      "volatility": "medium",
      "from_batch": "428-south-dakota-business-and-tax-for-creators",
      "subject": "South Dakota state government",
      "topic": "state-level business licence for home-based business",
      "applies_to_country": "us",
      "applies_to_scope": "South Dakota specific",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    }
  ]
}