Change of Address: Please use the box provided on the return to correct your address, or notify the South Dakota
Business Tax Division. If your mailing address changes only and the business location remains the same, note
“Mailing Address Change Only”. A new license card with the new address will be mailed to you.
Change of Ownership: If the ownership status of a licensed business changes, the department must be notified.
(For example, from sole ownership to a partnership, from a partnership to a corporation, etc.) When a partner sells
out or otherwise disassociates from the business, a new license number may not be issued, but the department must
be notified.
Business Discontinued: A tax licensee canceling the license should use the box provided on the return. All tax for
which the licensee is liable becomes due immediately when the holder of a tax license: A) has a change in the type
of ownership of the business requiring a new license; B) discontinues business; or, C) sells the business. The
Department of Revenue should be notified immediately, and the license should be surrendered for cancellation
within thirty (30) days. A final tax return and remittance of all taxes due are necessary. Application for a new tax
license should be made in the name of the new owner(s) of the business.
Signing the Return: Both the preparer and the licensee must sign each return before submitting to the Department
of Revenue. Please do NOT staple or paper clip the check to the return.
Interest/Penalty: Be sure to read the worksheet carefully to determine interest and penalty that may be due.
You MUST file this return, even if no tax is due for this reporting period. Penalty and interest will be charged if
no return is filed.
MAKE CHECKS PAYABLE TO: SOUTH DAKOTA STATE TREASURER.
Mail Returns to: Department of Revenue
Remittance Center
P.O. Box 5055
Sioux Falls, SD 57117-5055
If you have any questions regarding the completion of the return and/or worksheet, please visit the nearest
Department of Revenue Office or call 1-800-TAX-9188 (1-800-829-9188) or (605) 7737126 in the Pierre calling area.
SD Dept, of Revenue
Aberdeen Area Office
Sioux Falls Area Office
Business Tax Division
419 Moccasin Drive
230 S. Phillips, Suite 301
445 East Capitol Ave.
Aberdeen, SD 57402-1534
Sioux Falls, SD 57104-6321
Pierre, SD 57501-3185
Mitchell Area Office
Watertown Area Office
417 N. Main, Suite 112
1505 10th Ave. SE, Suite 1
Mitchell, SD 57301-7103
Watertown, SD 57201-5300
Rapid City Area Office
Yankton Area Office
4447 S. Canyon Road, Suite 6
Kanner Building
Rapid City, SD 57702-1889
3113 N. Spruce St. – Suite 127
Yankton, SD 57078