South Dakota Releases Updated Fact Sheet for Sales Tax at Special Events

South Dakota has released an updated fact sheet with guidance for Special Event taxation through their website. All sales in South Dakota are subject to sales tax, and special events are also subject to tourism tax regardless of the event’s size. There are some exceptions for direct sellers or certain fundraising events. In addition, not all events require a temporary tax license for all vendors. The event organizers should contact the DOR before holding special events to ensure they are correctly registered. The fact sheet goes on to explain how to file the Special Event Return and an example of a filing.

Sellers doing business at any event in South Dakota should ensure they are charging any applicable tax when at special events, including sales tax and tourism tax. If an out-of-state seller is traveling to an event in South Dakota, they should ensure the organizers have correctly registered with the DOR.  Though not all special events require a tax license, sellers who sell to South Dakota throughout the year may need permanent licenses for any ongoing sales. (South Dakota Special Events PDF, July 2023)

Posted on October 30, 2023