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Businesses with multiple locations may be eligible to apply for a Statewide Tax Permit that allows them to file one return for all business locations in South Dakota.
Eligible business locations must have:
- Identical Ownership
- Identical Federal Identification Numbers
- Identical Business Classification (Standard Industrial Classification AND North American Industry Classification System - NAICS)
- Identical License Types (e.g. ST, ET)
To apply
A Consolidated Filing Permit Application must be completed and submitted to the Department of Revenue & Regulation. A letter will be sent to all applicants after processing completion, and a new tax license will be issued to successful applicants.
Tax Returns
A single tax return will be required for the new tax license, combining the data from all locations.
Electronic Filing
If you wish to file consolidated returns electronically, an SDQuest application must be submitted. In the license number field, type "Consolidated" and the SDQuest administrator will add the new license number upon approval.
Required Records
Taxpayers are required to establish and maintain adequate records for the department to use in determining the business' tax liability. Records must be maintained for each business location reporting under the statewide permit. Records must clearly show gross receipts, deductions and municipal sales for each location. These records must be stored and available at one location. Failure to keep records for each specific business location can result in the loss of the statewide tax permit.
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