South Dakota EIN: No Income Tax, Reemployment Assistance Tax

After your EIN in South Dakota

South Dakota's unemployment program is called Reemployment Assistance, formerly Unemployment Insurance. Employers register with the Department of Labor and Regulation's Reemployment Assistance Tax Unit, and registering online gives the account number and tax rate immediately if the business is subject to the tax.

South Dakota city sales, use and gross receipts taxes are reported on the state sales tax return filed with the Department of Revenue, in its City and Special Jurisdiction section, with each city tax listed separately under the code designated for that city and tax.

Also on the South Dakota list

• Apply for a South Dakota sales tax license through the Department of Revenue's online Tax License Application, adding a contractor's excise tax license if the LLC does construction work, and then file and pay the returns through EPath, the Department's online filing system.
• File the annual report with the Secretary of State every year by the first day of the anniversary month of the original filing, using the Secretary of State business ID; the report can be filed up to two months early.

Agency sites checked November 1, 2026 · All 50 states

What is different about South Dakota

• South Dakota has no corporate, unitary or personal income tax, but its sales tax reaches the sale of services as well as goods: a business owes sales tax on its receipts from a product or service unless the sale is specifically exempt by law. Many service-only LLCs that would never register for sales tax in another state still need a South Dakota sales tax license.
• Construction work in South Dakota is taxed through a separate contractor's excise tax, imposed on the gross receipts of prime contractors engaged in construction services or realty improvement projects in the state. Construction services taxed this way fall outside the ordinary sales tax, and the contractor's excise tax license comes from the same Department of Revenue application.
• A 2026 law, House Bill 1102, changes South Dakota's annual report schedule beginning January 1, 2027. Entities may then choose to file either in the anniversary month of their formation or by January 31 each year, a new entity indicates its choice on its formation document, and an entity in good standing can switch between the two with a change-of-filing-date form.
• South Dakota sales tax licenses are not transferable. A change in an LLC's members does not require a new license, but a change in ownership or legal organization does, so a business that moves from a sole proprietorship into a new entity needs a new license.

Before you apply

The SS-4 must match the South Dakota Secretary of State filing; its business ID is a state index, not a tax ID.

South Dakota EIN questions