Payment Types

The Department accepts Automated Clearing House (ACH) Debit and Credit payments. You must select one of these two methods each time you file a return or make a payment. You should check with your bank to see if authorization is required for either of these methods.

ACH Debit - Upon selecting the ACH Debit method of payment, the Department of Revenue will automatically withdraw funds from the Taxpayer’s bank account based on the "amount remitted" on returns filed through SD EPath on the payment date selected by the taxpayer.  The taxpayer enters the required bank account information on their EPath account to allow the withdrawal. The Department's bank originator number (9466000364) may need to be provided to the taxpayer's bank to allow for this debit transaction.

ACH Credit - Upon selecting the ACH Credit method of payment, the taxpayer must tell their bank to send payment from their account to the Department of Revenue’s bank account.  The taxpayer is responsible for initiating ACH credit transactions by making all necessary arrangements for the transfer each filing period to guarantee that payment is received by the second to last working day of the month.  The taxpayer is also responsible for any costs associated with this kind of payment.

ACH Credit Bank Information - Provides The State of South Dakota's bank account information along with requirements for information that must accompany the ACH credit payments.

Payment Due Dates

For any tax that is required to be remitted by electronic transfer, the tax shall be remitted on or before the second to the last day of the month following each period. For the purpose of remitting any tax by electronic transfer, the last day and the second to the last day of the month means the last day and the second to the last day of the month which are not a Saturday, Sunday, legal holiday enumerated, or a day the Federal Reserve Bank is closed. 

Payment Due Date Calendar

Penalty For Late Payments - Interest of 1.25% (.0125) applies each month or part thereof to any tax unpaid after the due date (a minimum of $5.00 interest is due the first month).

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