Filing your South Dakota sales tax return is simple with the state’s online system. You can file and pay directly through the South Dakota Department of Revenue’s filing portal, EPath, as long as your business is registered to collect and remit sales tax.
This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with South Dakota’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in South Dakota.
- South Dakota Taxpayer Account Number (Sales Tax Permit) – The state requires you to provide your South Dakota sales and use tax account number to file your sales tax return. Once the South Dakota Department of Revenue approves your registration, you should receive this documentation via mail. You can find this number on your South Dakota Sales Tax Permit document.
- EPath Account Log-in Details – The primary way to file your South Dakota sales tax return online is by logging onto your South Dakota Department of Revenue account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you have no sales records, the state still requires you to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Local Sales Tax Report – South Dakota requires businesses to file a local sales tax report as well. This means you must list all your sales in each city, county, or other local jurisdiction in South Dakota.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find out your designated schedule, you can check your South Dakota Sales Tax Permit document.
Step-by-Step: How to File South Dakota Sales Tax Online
The online filing process is a logical progression of data entry and verification. While the exact screen layouts may evolve with the new eServices platform, the core workflow remains constant. Step 1. Go to the South Dakota Department of Revenue – ePath website. Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and enter the OTP when applicable.
Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. Under File and Pay, click File and Pay Your Return.
Step 5. In the Filing Option section, select File a Return For, choose the filing period from the dropdown menu, and then click Next.
Step 6. Enter the Gross Sales amount in the required field, then click Next.
Step 7. Enter the Sales Amount per City (if applicable). Once all amounts are filled in, click Next.
Step 8. Review the Total Tax Due and make sure it matches the amount shown in our Tax Report. If everything is correct, click Next.
Step 9. Enter the client’s bank details and set the payment date based on the due date. After confirming the information, click Next.
Step 10. Enter the login password to authorize the filing, then click Submit.
Step 11. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful tip: If internet issues, website downtime, or other disruptions interrupt the filing process, you can always click on “Save and Submit Later” to avoid losing your progress.
Due Dates
The South Dakota Department of Revenue assigns a filing frequency to each business based on its tax liability. The deadline for submitting the return itself is the 20th day of the month following the close of the reporting period.
While the return is due on the 20th, electronic payments (ACH Debit) can be scheduled for withdrawal through the 25th of the month. If any deadline (20th or 25th) falls on a weekend or legal holiday, the due date automatically shifts to the next business day.| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | DOR Assigned (Based on Liability Volume) | Monthly | 20th day of the month following the reporting period |
| Quarterly | DOR Assigned (Based on Liability Volume) |
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| Annually | DOR Assigned (Based on Liability Volume) | January 1 to December 31 | January 20 |
Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. In South Dakota, a timely filing discount, known as a collection allowance, is allowed on timely reported sales tax if the return and payment are filed electronically. The state sets the collection allowance at 1.5% of the tax due, with a maximum of $70 for each reporting period. It authorizes this maximum through June 30, 2025. However, the discount is not available for:- Businesses with a past due tax return or outstanding tax balance due to the Department.
- Returns that are not filed or paid electronically.
- Contractors’ excise tax returns.
Filing Amended Returns
South Dakota allows taxpayers to correct an inaccurate return by filing an amended return. If you have an account in the EPath online filing portal, you may amend your returns one time through the portal. If you file by paper or are unable to amend the return through EPath, you must call the Department of Revenue at 1-800-829-9188 to request an amended return form. Lastly, you must make corrections within 36 months of the original due date of the return.Refunds
The South Dakota Legislature has established a specific process for handling situations where a taxpayer remits more tax than is owed (overpayment). The Secretary of the DOR determines the recoverable amount of any tax overpayment. The state’s preference is to apply the recoverable amount as a credit against the taxpayer’s future tax obligations. This system favors state cash flow by delaying direct disbursement. A direct cash refund is only issued in two statutory exceptions:- The taxpayer has no future tax obligations (e.g., the business has permanently ceased operations or left the state).
- The recovery credit remains unused after one year from the date the overpayment was determined.
Filing Zero Returns in South Dakota
South Dakota requires all licensed businesses to file a return, even if they have no sales records during the filing period. A minimum penalty of $10 is assessed if a return is not received within 30 days of the due date, even if no tax is due. This confirms the requirement to file a “zero return.”Other Filing Methods in South Dakota
If you’re having difficulties filing your South Dakota sales tax return online, you can try other options:- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File by Paper (Mail) – South Dakota offers paper filing options in addition to electronic filing. If you need a paper return form, you can contact the Department of Revenue by calling the Taxpayer Assistance Center at 1-800-829-9188.