South Dakota sales tax is filed online through the South Dakota Department of Revenue's Filing & Tax Payment portal, known as EPath, on the state's sales and use tax return. Electronically filed returns are due on the 20th of the month after the reporting period, and electronic payments are due on the 25th. A return is required every reporting period, even if you had no business or income. The Department assigns your filing frequency when it issues your license.
This guide covers who files and how often, how to get into the portal, how to file, how to handle municipal taxes, how to report no sales, how to amend a return, how to pay, and what late filing costs. It also covers South Dakota's remote seller rule as the Department states it.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the South Dakota Department of Revenue before you file.
South Dakota sales tax filing at a glance
- Who administers it: South Dakota Department of Revenue.
- Online portal: Filing & Tax Payment portal (EPath), at sd.gov/EPath. Available 24 hours a day, 7 days a week.
- Return: The state and municipal sales and use tax return. State and municipal taxes are reported and paid on the same return.
- Filing frequency: Assigned by the Department when you obtain a license.
- Due dates: Electronic returns by the 20th of the month after the reporting period; electronic payments by the 25th. Paper returns and payments by the 20th.
- Zero returns: Required every reporting period.
- Payment: ACH debit, ACH credit, credit card (with a convenience fee), check, or phone.
- State sales tax rate: 4.2%, plus municipal tax of 1% to 2% where the customer receives the product or service, per the Department's July 2026 guide.
- Economic nexus: More than $100,000 in gross sales into South Dakota in the previous or current calendar year. There is no transaction-count test.
Who has to file, and how often
Any business with a physical presence in South Dakota must hold a sales tax license and collect and remit sales tax. A business without a physical presence, called a remote seller, must obtain a license and pay applicable sales tax if it has more than $100,000 in gross sales into South Dakota in the previous or current calendar year. Gross sales include selling, renting, or leasing products or services, including products delivered electronically.
South Dakota's rule used to include a second test of 200 or more separate transactions. The Department's 2023 legislative updates page says that effective July 1, 2023, the criteria no longer include the 200-transaction test, and its July 2026 Sales and Use Tax Guide lists only the $100,000 test. A remote seller must register by the first day of the month that starts at least thirty days after it meets the threshold. If you met the threshold in the previous calendar year, you must be licensed and remit tax for the following year; if you meet it during the current year, you must be licensed and remit from that point forward.
If you sell only through a marketplace provider that meets the threshold, the Department says the marketplace remits the tax and the South Dakota business is not responsible for remitting tax on sales through that marketplace. Our South Dakota sales tax guide covers registration and nexus in more detail. For product-level examples, see our posts on sales tax on digital products in South Dakota and which services are exempt from sales tax in South Dakota.
South Dakota does not publish a fixed table of dollar thresholds for filing frequency on the pages we reviewed. The Department's Laws and Regulations page says businesses that obtain a license are notified how frequently they are required to file returns, so check your license notice or the portal for your schedule. What the Department does state is when each return is due, whatever the frequency:
| Filing method | Return due | Payment due |
|---|---|---|
| Electronic (portal) | The 20th of the month after the reporting period | The 25th of that month |
| Paper | The 20th of the month after the reporting period | Same time as the return, the 20th |
For example, the return for the January reporting period is due by February 20.
Before you start: get into the portal
You need a South Dakota sales tax license before you can file; our sales tax permit overview explains the process, and the Department takes license applications online. Sales, use, and contractor's excise tax filers may file and pay electronically, but electronic filing is not mandatory for them on the Department's help page.
To create a portal account, the Department's help page says you need your license number, the owner name or DBA, and the tax due on your last non-zero return. If you have not yet filed a non-zero return, contact the Department to create your account. After you create the account, the Department mails you the initial password, which the help page says takes 3 to 5 days. If you did not apply for portal access at registration, you can create the account at any time after you receive your license number.
Before filing, gather your gross receipts for the period, your sales broken out by the South Dakota city or jurisdiction where the customer receives the product or service, and support for any exempt sales, such as resale exemption certificates. For wholesale sales, see our South Dakota resale certificate guide for what to collect from buyers.
Step-by-step: filing a South Dakota return in the portal
- Log in to the portal. Current returns are typically available about the 1st of the month after the return period. Past-due periods can be filed at any time.
- Open the return. Select File a Return for the license and period you are filing. Progress is saved automatically, so you can leave and finish later using Edit a Saved Return.
- Enter your gross receipts and deductions. Report taxable and exempt sales in the appropriate sections of the return. If you have many jurisdictions, the Department offers CSV and Excel sales tax upload templates.
- Report municipal taxes by code. Enter each city's tax in the City and Special Jurisdiction Section using the code designated for that city and tax. Each tax must be reported separately; do not combine taxes or report all tax under one code.
- Choose a payment method and date. For electronic filers, once the return is complete you are asked to set up the payment option and date. If you have a credit on your account, the help page explains how to apply it.
- Submit and keep the confirmation. A confirmation number is generated when the return or payment is successfully submitted, and the Department suggests printing the confirmation page for your records.
Filing in South Dakota plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. Book a demo or start free.
Local and destination-based rate pitfalls
South Dakota sales tax applies where the customer receives the product or service. Products picked up at your location are taxed at that location, and products delivered are taxed where delivered, whether the seller or a carrier delivers them. Products delivered outside South Dakota are not subject to South Dakota sales tax, but may be subject to the other state's tax. For products transferred electronically with no delivery or customer address on file, the Department says tax applies based on where the product is first available for transmission by the seller.
The state rate is 4.2%. The July 2026 guide lists municipal sales and use tax at 1% to 2%, and a separate municipal gross receipts tax of 1% on items such as alcoholic beverages, eating establishments, lodging, and admissions. City rates vary, and changes take effect January 1 and July 1. The Department provides a sales tax rate lookup and a Municipal Tax Guide, and our South Dakota sales tax calculator shows current rates by location. Because each city's tax must be reported under its own code, applying one blended rate to every sale leads to misreported local tax.
Due dates and the weekend rule
Electronic returns are due on the 20th of the month after the reporting period, and electronic payments are due on the 25th. The Department's help page says the payment must be received on or before the 25th. You can see the dates alongside other states on our South Dakota sales tax due dates page.
If a due date falls on a Saturday, Sunday, or legal holiday, the Department says the next business day is the due date. For returns filed electronically, its help page also treats a day the Federal Reserve Bank is closed the same way.
Filing a zero return
You must file even if you had no activity. The Department's guide says a business must file a tax return each reporting period even if it did not conduct business or receive income, and its business tax page says returns must be filed even if no amounts are due. The state also says the minimum late penalty of $10 applies even if no tax is due, so a missed zero return is not free.
Amending a return
Businesses may file amended returns if the correction is made within 36 months of the original due date. If you have a portal account, the Department says you may amend your returns one time through the portal. If you file on paper or cannot amend through the portal, call the Department at 1-800-829-9188 to request an amended return form.
Payment methods
- ACH debit: You provide your bank information and the Department's system sweeps the account on the date you choose.
- ACH credit: You contact your bank to send a payment electronically to the Department.
- Credit card: Visa, Mastercard, and Discover are accepted. A nonrefundable convenience fee is added to each credit card, debit card, and PayPal payment: 2.50% of the payment with a minimum of $1.95, or 3.95% for commercial credit cards with a minimum of $1.95.
- Phone: Call 1-800-829-9188 to pay by ACH debit or credit card.
- Check: Mail payment to the Department of Revenue, Anderson Building, Mail Code 5055, 445 E Capitol Avenue, Pierre, SD 57501-3100.
- Make a Payment: You can pay by ACH debit or credit card without logging in to a portal account.
Penalties and interest for late payment
The Department states a penalty of 10% of the tax liability if a return is not received within 30 days following the month the return is due. The minimum penalty is $10 and applies even if no tax is due.
Interest is 1% each month on any past-due tax until it is paid in full, with a minimum of $5.00 due in the first month. The Department applies payments first to the oldest tax, then the oldest interest, then the oldest penalty.
If you do not file or pay, the Department's guide says it may issue an assessment, file a tax lien, issue a distress warrant, revoke your tax license, or refer the debt for collection. It also states that failing to file or pay one return within sixty days of the due date is a Class 1 misdemeanor. If you are not yet registered and owe back tax, the Department runs a Voluntary Disclosure Program that lists possible waiver of penalty charges among its benefits; you apply in writing.
Common mistakes to avoid
- Skipping zero returns. Every reporting period needs a return, even with no business.
- Mixing up the two dates. The return is due the 20th and the electronic payment is due the 25th.
- Reporting all municipal tax under one code. Each city and tax needs its own code in the City and Special Jurisdiction Section.
- Waiting for a paper return. Paper filers are sent a return each period, but if you file electronically you will not receive one, so calendar the due date yourself.
- Ignoring a marketplace's role. If a marketplace remits South Dakota tax on your behalf, confirm which of your sales it covers before you exclude them.
- Missing the registration date. A remote seller must register by the first day of the month that starts at least thirty days after crossing $100,000.
If you receive a sales tax notice
A missed or late return often leads to a letter. Our South Dakota sales tax notices guide explains the notices the South Dakota Department of Revenue sends, including 30 day Notice - Remote Sellers, Notice of Balance Due or Delinquency Notice, and Certificate of Assessment. It also covers how to ask for penalty relief: Penalty reduction or elimination for reasonable cause. The state's time limit to dispute an assessment: 60 days from the date of the Certificate of Assessment. Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.
Next steps for South Dakota sellers
- Download South Dakota's due dates as a calendar file, or see them on the due dates page.
- Check the combined rate for any South Dakota address.
- Get the South Dakota resale certificate to buy inventory without paying tax.
- Check whether you have nexus in other states before your sales cross a threshold.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file North Dakota sales tax online
- How to file Nebraska sales tax online
- How to file Wyoming sales tax online
Let Kintsugi file for you
If you sell in South Dakota and other states, Kintsugi's sales tax filing software prepares and files returns on each state's assigned schedule and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing, with no per-state subscription. See pricing, start free, or book a demo.
Frequently asked questions
Can I file South Dakota sales tax online?
Yes. The Department of Revenue's Filing & Tax Payment portal (EPath) is available 24 hours a day, 7 days a week for sales and use tax returns and payments. Electronic filing is optional for sales tax filers; paper returns are also accepted.
When is South Dakota sales tax due?
Electronic returns are due the 20th of the month after the reporting period, and electronic payments are due the 25th. Paper returns and payments are both due the 20th. If a due date falls on a weekend or legal holiday, the next business day is the due date.
How often do I file?
The Department notifies you of your required filing frequency when you obtain a license. Confirm it in your license notice or the portal.
Do I have to file if I had no sales?
Yes. The Department's guide says a business must file a return each reporting period even if it did not conduct business or receive income, and a $10 minimum penalty applies to a late return even if no tax is due.
What is the economic nexus threshold in South Dakota?
More than $100,000 in gross sales into South Dakota in the previous or current calendar year. The Department says the 200-transaction test was removed effective July 1, 2023.
What if I miss the deadline?
File and pay as soon as possible. The penalty is 10% of the tax liability if the return is not received within 30 days following the month it was due (minimum $10), plus 1% interest per month on unpaid tax.
Sources
Checked September 29, 2026.
- South Dakota Department of Revenue, Sales and Use Tax Guide, July 2026
- South Dakota Department of Revenue, Sales & Use Tax
- South Dakota Department of Revenue, Sales & Use Tax Laws & Regulations
- South Dakota Department of Revenue, Filing and Paying Taxes Online Help
- South Dakota Department of Revenue, 2023 Legislative Updates
- South Dakota Department of Revenue, Remote Seller Bulletin
- South Dakota Department of Revenue, Business Tax
