{ "batch": "6725-south-dakota-creator-tax-treatment", "articles": [ { "id": "learn_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_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": "6725-south-dakota-creator-tax-treatment", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_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": "6725-south-dakota-creator-tax-treatment", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_rate", "category": "Business", "title": "Sales tax rate and base", "summary": "The state rate is 4.2% and the base includes retail sales of electronically transferred products and services.", "body": "The state rate is 4.2% and the base includes retail sales of electronically transferred products and 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%.”", "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": "6725-south-dakota-creator-tax-treatment", "subject": "SD Department of Revenue: sales and use tax", "topic": "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_pte", "category": "Business", "title": "SDCL 10-45-2.4: Digital products taxable", "summary": "Sales, leases or rentals of products transferred electronically are taxed at the same rate as tangible goods, including digital codes.", "body": "Sales, leases or rentals of products transferred electronically are taxed at the same rate as tangible goods, including digital codes.\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": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-45-2.4", "topic": "Digital products taxable", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_code", "category": "Business", "title": "[Unverified - being checked] SDCL 10-45-2.4: Digital code taxed like the product", "summary": "[Unverified - being checked] The sale of a digital code that may be used to obtain a product transferred electronically is taxed in the same manner as the product.", "body": "The sale of a digital code that may be used to obtain a product transferred electronically is taxed in the same manner as the product.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“The sale of a digital code that may be utilized to obtain a product transferred electronically shall be taxed in the same manner as the 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": "The sale of a digital code that may be utilized to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically.", "volatility": "low", "from_batch": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-45-2.4", "topic": "Digital code taxed like the product", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_ptedef", "category": "Business", "title": "SDCL 10-45-1: Product transferred electronically defined", "summary": "A product transferred electronically is any product obtained by the purchaser by means other than tangible storage media; it excludes intangibles such as patents, copyrights and trademarks.", "body": "A product transferred electronically is any product obtained by the purchaser by means other than tangible storage media; it excludes intangibles such as patents, copyrights and trademarks.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“\"Product transferred electronically,\" any product obtained by the purchaser by means other than tangible storage media. A product transferred electronically does not include any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or copyright.”", "source_type": "official", "source_link": "https://sdlegislature.gov/api/Statutes/10-45-1.html", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)", "evidence_quote": "\"Product transferred electronically,\" any product obtained by the purchaser by means other than tangible storage media. A product transferred electronically does not include any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or copyright.", "volatility": "low", "from_batch": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-45-1", "topic": "Product transferred electronically 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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_svc", "category": "Business", "title": "SDCL 10-45-4: Services taxed", "summary": "Gross receipts from any business in which a service is rendered are taxed at the same rate as goods unless specifically exempt.", "body": "Gross receipts from any business in which a service is rendered are taxed at the same rate as goods unless specifically exempt.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“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": "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": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-45-4", "topic": "Services taxed", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_amuse", "category": "Business", "title": "SDCL 10-45-5.2: Personal services and amusement services listed as taxable", "summary": "Section 10-45-5.2 specifically lists personal services (major group 72), business services (73) and amusement and recreation services (79) as subject to the tax.", "body": "Section 10-45-5.2 specifically lists personal services (major group 72), business services (73) and amusement and recreation services (79) as subject to the tax.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“personal services (major group 72); business services (major group 73); automotive repair, services, and parking (major group 75); miscellaneous repair services (major group 76), except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; amusement and recreation services (major group 79);”", "source_type": "official", "source_link": "https://sdlegislature.gov/api/Statutes/10-45-5.2.html", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)", "evidence_quote": "personal services (major group 72); business services (major group 73); automotive repair, services, and parking (major group 75); miscellaneous repair services (major group 76), except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; amusement and recreation services (major group 79);", "volatility": "low", "from_batch": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-45-5.2", "topic": "Personal services and amusement services listed as taxable", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_remote", "category": "Business", "title": "SDCL 10-64-2: Out-of-state sellers", "summary": "A seller with no physical presence in South Dakota selling goods, electronically transferred products or services into the state must collect and remit sales tax if gross revenue from such sales exceeds $100,000 in the previous or current calendar year.", "body": "A seller with no physical presence in South Dakota selling goods, electronically transferred products or services into the state must collect and remit sales tax if gross revenue from such sales exceeds $100,000 in the previous or current calendar year.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“provided the seller's gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds one hundred thousand dollars in the previous or current calendar year.”", "source_type": "official", "source_link": "https://sdlegislature.gov/api/Statutes/10-64-2.html", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)", "evidence_quote": "provided the seller's gross revenue from the sale of tangible personal property, any product transferred electronically, or services delivered into South Dakota exceeds one hundred thousand dollars in the previous or current calendar year.", "volatility": "low", "from_batch": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-64-2", "topic": "Out-of-state sellers", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_mkt", "category": "Business", "title": "SDCL 10-65-3: Marketplace provider", "summary": "A marketplace provider is a person that facilitates a sale for a marketplace seller by offering the seller's goods, electronically transferred products or services and collecting payment from the purchaser.", "body": "A marketplace provider is a person that facilitates a sale for a marketplace seller by offering the seller's goods, electronically transferred products or services and collecting payment from the purchaser.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by: (1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and (2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller,”", "source_type": "official", "source_link": "https://sdlegislature.gov/api/Statutes/10-65-3.html", "last_verified": "2026-10-17", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)", "evidence_quote": "a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by: (1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and (2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller,", "volatility": "low", "from_batch": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-65-3", "topic": "Marketplace provider", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_mktdor", "category": "Business", "title": "Marketplace providers must license and remit", "summary": "Since March 1, 2019 marketplace providers meeting the thresholds must license and remit sales tax on sales they facilitate into South Dakota.", "body": "Since March 1, 2019 marketplace providers meeting the thresholds must license and remit sales tax on sales they facilitate into South Dakota.\n\nWhat South Dakota Department of Revenue actually says:\n\n“As of March 1, 2019, marketplace providers have been required to license their business and remit applicable sales tax on all sales it facilitates into South Dakota if:”", "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": "As of March 1, 2019, marketplace providers have been required to license their business and remit applicable sales tax on all sales it facilitates into South Dakota if:", "volatility": "low", "from_batch": "6725-south-dakota-creator-tax-treatment", "subject": "SD Department of Revenue: marketplace providers", "topic": "Marketplace providers must license and remit", "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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_filing", "category": "Business", "title": "SDCL 10-45-27.3: Return dates", "summary": "Returns and payment are due on the twentieth day of the month following each monthly period unless the secretary sets another basis.", "body": "Returns and payment are due on 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“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": "on or before the twentieth day of the month following each monthly period.", "volatility": "low", "from_batch": "6725-south-dakota-creator-tax-treatment", "subject": "SDCL 10-45-27.3", "topic": "Return 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_r6725_south_dakota_creator_tax_treatment_6725_south_dakota_creator_tax_treatment_est", "category": "Business", "title": "SD Department of Revenue: individual taxes: No state estimated income tax payments", "summary": "Because South Dakota imposes no individual income tax, no state estimated-tax instalments or state income-tax 1099 reporting apply to an individual creator's income.", "body": "Because South Dakota imposes no individual income tax, no state estimated-tax instalments or state income-tax 1099 reporting apply to an individual creator's 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: ABSENCE RECORD (inferred from an index/listing or page that does not mention it, not from operative text). Inferred from the DOR statement that there is no state income tax; the DOR pages read do not discuss estimated payments or Form 1099 state filing at all.", "source_type": "official", "source_link": "https://dor.sd.gov/individuals/taxes/", "last_verified": "2026-10-17", "reliability": "CREATOR STRATEGY", "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": "6725-south-dakota-creator-tax-treatment", "subject": "SD Department of Revenue: individual taxes", "topic": "No state estimated income tax payments", "applies_to_country": "US", "applies_to_scope": "SD", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-sd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }