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This is the "South Dakota Tax Law" page of the "Tax Law Research" guide.
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Tax Law Research  

Last Updated: Aug 22, 2017 URL: Print Guide RSS Updates

South Dakota Tax Law Print Page

South Dakota Department of Revenue

While South Dakota does not have an individual income or corporate tax, the Department of Revenue administers and collects taxes such as sales and use tax, and excise taxes for cigarettes, gaming, etc.  Additional information is available from the Department of Revenue website

Forms are also available from the Dept. of Revenue as well as news releases and other publications.


South Dakota Codified Laws

Taxation is covered by Title 10 of the South Dakota Codified Laws.  The SDCL is available in print in the McKusick Law Library, through the South Dakota Legislature website, as well as through various commercial databases.


South Dakota Administrative Rules

The South Dakota Administrative Rules are available via the State Legislature's website.  Most rules relating to the Department of Revenue are available in Chapters 64:01 to 64:80.

Proposed Rules can be located in the South Dakota Register or via


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