Investor Presentaiton
File and Pay Your Tax Return
A business must file a tax return each reporting period even
if they did not conduct business or receive income.
Paper Returns
Businesses filing paper returns are sent a tax return and
worksheet for each reporting period.
It is your responsibility to contact the department if you do not
receive a return.
If
f you file electronically, you will not receive a paper return.
Filing an Amended Return
If you have an EPath account, you may amend your returns one
time through EPath. If you file by paper or are not able to
amend the return through EPath, please call 1-800-829-9188
for amended return information.
Late Filing and Paying
Penalty: A penalty of 10% (.10) of the tax liability is assessed if
a return is not received within 30 days following the month the
return is due. The minimum penalty is $10 and is assessed even
if no tax is due.
Interest: 1% (.01) interest will be assessed each month on any
past due tax until the tax is paid in full. (A minimum of $5.00
interest is due the first month).
File and pay electronically at: https://
sd.gov/EPath.
Due Dates for Returns and Payments
Electronic Returns and Payments
All electronic returns are due the 20th of the
month.
All electronic payments are due the 25th of the
month.
Paper Returns and Payments
All paper returns must be filed and paid by the
20th of the month in which the return is due.
If a due date falls on a Saturday, Sunday, or legal
holiday, the next business day is the due date.
Mail returns and payments to the:
South Dakota Department of Revenue
Anderson Bldg
Mail Code 5055
445 E Capitol Avenue
Pierre, SD 57501-3100
Path
Receive a collection allowance of 1.5% of the
tax due, not to exceed $70, each reporting
period, by filing and paying your sales taxes electronically and on time. No allowance given on
contractor's excise tax returns or if you have past tax due.
Make a Payment➤
This option allows you to make a single ACH debit or credit card payment on an account without
an EPath account or without logging into your EPath account.
Visa, MasterCard, and Discover credit cards may now be used to pay your taxes. A nonrefundable convenience fee of
2.45% of the payment amount is charged on
is automatically calculated and added to your
Pay Online: Pay by ACH Debit or Credit Card
•
DISCOVER
VISA MasterCard
each credit card payment. The convenience fee
payment amount.
Use your EPath account or Make a Payment if you do not have an EPath account.
Pay by Phone: Call 1-800-829-9188 to make a payment by ACH Debit or Credit Card.
ACH Credit: Contact your bank to have a payment sent electronically to the department.
Pay by Check: Send payment to Department of Revenue, Anderson Bldg, Mail Code 5055, 445 E. Capitol Ave.,
Pierre, SD 57501-3100
Collection Allowance
If you file and pay your sales tax return electronically and on time, you will receive a collection allowance. The
allowance will be 1.5% of the tax due on the sales tax return, not to exceed $70 for each reporting period.
No allowance is provided for contractor's excise tax returns, returns filed or paid by paper, or for licensees that have
any past due return or amount due on a license issued by the Department of Revenue including but not limited to:
sales tax, contractor's excise tax, motor fuel tax, 911 surcharge account, bank franchise, and alcohol licenses.
14
•
January 2022
•
Sales and Use Tax Guide • South Dakota Department of RevenueView entire presentation